医院财务核算水平严重影响和决定了医院管理决策的质量和水平,本文通过对科室核算和科室绩效核算特征的比较研究,探讨在同一套组织机构和同一核算体系下建立科学的科室核算体系,达到科室核算与科室绩效核算融合统一的目的。 Hospital financial accounting seriously affect the quality of decision-making and hospital management decision-making quality and level of this paper through departmental accounting and departmental performance accounting characteristics of a comparative study to explore the same set of organizations and the same accounting system to establish a scientific departmental accounting system to achieve Departmental accounting and departmental performance accounting integration and unity of purpose.