我国医院在科室成本核算及科室绩效核算过程中,常出现方法僵化、技术单一、从业人员意识较差等问题。因此,完善医院管理制度,不断寻找合理的提高医院科室绩效及成本核算的新途径和新方法,使得医院医疗经营以及医疗活动降低成本,从而提高医院的市场竞争力,加强医院快速发展起到导向和保障的作用。 In our hospital in the department cost accounting and departmental performance accounting process, often appear the method is rigid, the technology is single, the worker consciousness is poor and so on. Therefore, perfecting the hospital management system and constantly looking for new ways and methods to improve hospital department performance and cost accounting, the hospital will reduce the cost of medical management and medical activities so as to enhance the market competitiveness of the hospital and enhance the rapid development of the hospital. And the role of security.