成本绩效管理是医院管理的重要组成部分,目前单纯以科室部门为核算主体的核算体系已经不能完全适应医院全面、精细、科学化的管理要求。提出建立以部门科室和临床路径互为补充的成本绩效核算体系,即“多账套成本绩效核算法”。同时,就“多账套成本绩效核算”其具体操作和实际应用做了简要介绍。 Cost performance management is an important part of hospital management. At present, the accounting system solely based on departments and departments can not fully meet the requirements of the hospital’s comprehensive, sophisticated and scientific management. Proposed the establishment of departmental departments and clinical path complement each other cost performance accounting system, namely “multi-book cost performance accounting method ”. At the same time, it made a brief introduction on the specific operation and practical application of “multi-account cost performance accounting ”.