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文章探讨了公立医院成本核算体系存在的问题,并就如何完善成本核算体系进行研究,为医院加强内涵建设,走精益发展道路提出了相关建议。
The article discusses the existing problems in the public hospital cost accounting system, and studies how to perfect the cost accounting system, and puts forward some suggestions for the hospital to strengthen the connotation construction and take the lean development path.