改变传统的记账方式,增加住院病人每天住院费用的透明度,是医院改革治理“三乱”的一种有效办法.多数病人对医院收费情况不够了解.只能在出院结账时才知道总金额。社会上流传的“黄金有价,药无价”,这是对旧社会医院的贬值,这种现象决不应该在当今人民医院里存在。许多病人想知道住院期间的用费情况,有的想通过组织了解医院是否多收费、乱收费。实行“双卡”制记账,增加了医院与人民群众的相互了解,也是一种改革的内容之一。现将我院实行“双卡”制记账的方法及体会介绍如下: Changing the traditional way of bookkeeping and increasing the transparency of hospitalization expenses per day for inpatients is an effective way for the hospital to reform and govern the “three chaos.” Most patients do not know enough about the hospital’s fees. They can only know the total amount when they are discharged from the hospital. The “gold is valuable” and “drug-free” is circulated in society. This is a devaluation of old social hospitals. This phenomenon should never exist in current people’s hospitals. Many patients want to know the cost of hospitalization, and some want to know whether the hospital has more fees or charges. The implementation of the “dual card” accounting system has increased the mutual understanding between the hospital and the people and is also one of the contents of the reform. The method and experience of bookkeeping in the “dual card” system in our institute are described below: