新出台的《医院财务制度》规定公立医院应进行科室成本核算,当前一些医院财务人员混淆了医院科室成本核算和科室绩效核算,成本费用的归集与分摊不合理,不明确两者向谁提供成本信息,提供哪些信息,针对这些状况,本文着重探讨了两者管理的不同方法,揭示了两者具有不同的目的和作用。 The newly promulgated “Hospital Financial System” stipulates that public hospitals should conduct departmental cost accounting. At present, some hospital financial officers confuse departmental departmental cost accounting and departmental performance accounting. The collection and distribution of cost and expense are irrational and it is not clear to whom both are provided Cost information, what information to provide, in view of these conditions, this article focuses on two different ways of management, revealing the two have different purposes and roles.