目前 ,不少医院借鉴企业责任会计的做法 ,建立了与财务科平行的内部核算机构 ,开展院科两级核算 ,笔者认为 ,院科两级核算应在医院财务部门的统筹管理下开展工作。一、内部核算机构存在的问题１．医院设置独立的内部核算机构 ,不仅增加了行政管理人员和开支 ,而且由于业务技能 At present, many hospitals draw on the practice of corporate responsibility accounting to establish an internal accounting agency in parallel with the Finance Section and carry out two-level accounting of the college. The author believes that the two-level accounting of colleges and universities should be carried out under the overall management of the hospital financial department. I. Problems with internal accounting agencies Hospitals set up independent internal accounting agencies not only increase administrative staff and expenses, but also due to business skills