回顾了十一届三中全会以来,医院开展经济管理实行科室核算发展的过程;调查了不同类别不同层级的医院的基本概况,开展经济管理与科室核算的做法、成效、存在的问题;研究分析了科室核算的特点、难点、可能带来负面影响的原因;探讨了科室核算的发展趋势;提出了规范与完善科室核算的对策和建议。 Recalling that since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, the hospital carried out economic management to implement the process of development of departmental accounting; surveyed the basic overview of different types of hospitals at different levels, and carried out the practices, effectiveness, and problems of economic management and department accounting; The characteristics and difficulties of department accounting, the reasons that may cause negative impacts, the development trend of department accounting, and the countermeasures and suggestions for standardizing and improving department accounting.