随着我国医疗卫生体制改革的深入,各医院大都建立了绩效考核为主要内容的经济核算办法。但对医疗项目、病种成本核算还处于探索阶段。三甲等综合性医院有足够的实力建立成本核算电子系统,但中小医院规模小、收入低,无法支撑成本核算软件的高额开发费用。因此,探索一条人工核算方式下简便高效的成本核算方式成为一个新的课题。 With the deepening of the medical and health system reform in our country, most of the hospitals have set up the economic accounting methods with the performance appraisal as the main content. But for medical projects, the cost of disease is still in the exploratory stage. The top three general hospitals have sufficient strength to establish cost accounting electronic systems. However, the small and medium sized hospitals have low income and can not support the high development cost of costing software. Therefore, it is a new topic to explore a simple and efficient cost accounting method under manual accounting.