近年来 ,在卫生医疗服务中 ,运用现代成本会计学原理的“项目成本”、“科室成本”等分析方法 ,在完善医疗保险的卫生费用结算上 ,虽有较多的研究 ,但尚未见有关卫生防疫站检验科成本效益分析的报道。仅管防疫机构长期实行全额预算 ,但实质上现行的是经济补偿政策。因此在检验 In recent years, in the health and medical services, using modern cost accounting principles such as “project cost” and “sector cost” analysis method, although there are more studies on the improvement of health insurance billing, there has been no Report on the analysis of the cost-benefit analysis of the laboratory of the Health and Anti-epidemic Station. Although the anti-epidemic agency has long implemented a full budget, it is essentially an economic compensation policy. So in inspection