医院开展经济管理实行科室核算利弊分析及对策研究

回顾了十一届三中全会以来，医院开展经济管理实行科室核算发展的过程；调查了不同类别不同层级的医院的基本概况，开展经济管理与科室核算的做法、成效，存在的问题；研究分析了科室核算的特点、难点、可能带来负面影响的原因；探讨了科室核算的发展趋势；提出了规范与完善科室核算的对策和建议。

Clinical Department Economic Accounting Unit

Comparative studies were carried out, in different types and levels of hospitals, on the questions of how economic management was conducted at department level or at other levels, what are their respective achievements, practices, trends, points for attention or to be improved, by using the ways of: comparison and contrast; probing through the differences to the underlying similarities and through the similarities to the differences; subject - by - subject pattern, point - by - point pattern, and combination of the two patterns in comparison and contrast.