在社会主义市场经济体制条件下,医院如何按照市场经济的客观要求,逐步建立健全新的经营管理机制,是一个亟待研究解决的重要课题。几年来,我们卫生部门借鉴企业管理办法和核算制度,在医院广泛推行了科室成本核算,并取得了较好的效果。对此,我们有必要对科室成本核算在理论与实践的结合上,做深入的探讨。 Under the conditions of the socialist market economic system, how hospitals gradually establish and improve new business management mechanisms in accordance with the objective requirements of the market economy is an important issue that needs urgent study and solution. Over the past few years, our health departments have drawn lessons from business management methods and accounting systems, and have extensively implemented departmental cost accounting in hospitals and achieved good results. In this regard, we need to make in-depth discussions on the combination of theory and practice in the cost accounting of departments.