责任会计是一种以医院内部各责任中心为基础,以各中心应承担的经济责任为对象,以保证医院计划的顺利执行并不断提高经济效益为目的,主要使用价值形式对医院内部的经营活动过程中的资金耗费、资金占用和成果进行核算、控制和评价的管理活动。如果运用责任会计进行医院各责任中心 Responsibility accounting is based on the responsibility centers in the hospital and the economic responsibilities that each center should undertake. It aims to ensure the smooth implementation of the hospital plan and continuously improve the economic benefits. It mainly uses value forms to the internal business activities of the hospital. Process management, accounting, evaluation and evaluation of capital expenditure, capital occupation and results. If Responsibility Accounting Is Used to Perform the Responsibility Center