为加强医院效益管理,全面贯彻落实科学发展观,促进现代医院的快速高效发展,各级医院逐步推行全成本核算。全成本核算是目的,科级成本核算是基础,是医院效益管理的核心手段。笔者就实际工作中的做法谈几点意见。1确立科室收入与支出的科学统计方法科室成本核算的关键原则是可行 In order to strengthen the management of hospital efficiency, comprehensively implement the scientific concept of development and promote the rapid and efficient development of modern hospitals, hospitals at all levels are gradually implementing full cost accounting. Full cost accounting is the purpose, department level cost accounting is the foundation, is the core means of hospital benefit management. I talk about the practice of the practice of a few comments. 1 establishment of departmental income and expenditure of scientific statistical methods departmental cost accounting key principle is feasible