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加强医院的成本核算和管理,是适应医院改革和发展的需求,逐步实行经济化管理的必由之路。根据自己在医院多年从事财会工作的实践,就医院成本核算的问题和方法,进行探讨。
Strengthening hospital cost accounting and management is the only way to adapt to the needs of hospital reform and development and gradually implement economic management. According to their own practice in the hospital for many years in accounting work, hospital cost accounting issues and methods to be explored.