医院二级核算的实践与思考大连市儿童医院（１１６０１２）田爱莲，高淑花我院是一所综合性的儿童专科医院，现有床位３２０张，从１９９３年开始，在全院２２个科室试行了院、科二级核算。其主要作法是把２２个科室划分为经济相对独立的核算单位、根据院长任期目标，在科... The practice and thinking of secondary accounting in the hospital Dalian Children’s Hospital (116012) Tian Ailian, Gao Shuhua Our institute is a comprehensive child specialist hospital with 320 beds available. Since 1993, it has been piloted in 22 departments across the hospital. , Division two accounting. Its main practice is to divide 22 departments into economically independent accounting units, according to the term of office of the dean, in the department...