院科两级核算的经济核算模式,在改革开放的特定历史条件下为医院的发展曾做出了不可估量的贡献,随着全国医疗卫生改革逐步深入,旧的核算模式存在许多负面作用。转变思想观念、建立科学的、规范的经济核算体系、方法,规范经济行为,建立统一规范的内部经济核算办法已经成为医院深化改革的当务之急。为了加强医院经济核算管理,促进增收节支,提高医院的社会效益和经济效益,应当以发展的眼光重新探索经济核算的模式。目前世界上发达国家和发展中国家,都试图寻找各种途径,以便寻觅成本降低和成本控制的最佳结合点,使各自的医院在日常经营中充分发挥其主观能动性,实现医院价值 The economic accounting model of the two-level accounting of the academy has made incalculable contributions to the development of the hospital under the specific historical conditions of reform and opening up. With the gradual deepening of the national health care reform, the old accounting model has many negative effects. Changing ideological concepts, establishing scientific and standardized economic accounting systems and methods, standardizing economic behaviors, and establishing unified and standardized internal economic accounting methods have become urgent tasks for hospitals to deepen reforms. In order to strengthen the management of the hospital’s economic accounting, promote the increase of income and reduce expenditures, and improve the social and economic benefits of the hospital, it is necessary to re-explore the mode of economic accounting with the perspective of development. At present, developed and developing countries in the world are trying to find various ways to find the best combination of cost reduction and cost control, so that their respective hospitals can fully exert their subjective initiative in daily operations and achieve hospital value.