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本文综合描述了我国医疗服务成本核算方法的研究现状,着重探讨了其基本概念、基本原则和主要方法,同时也指出了其存在的主要问题。
This article comprehensively describes the current research status of China’s medical service cost accounting methods, focuses on its basic concepts, basic principles and main methods, and also points out its main problems.