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广州市肿瘤医院1994斗起，实行“院、科二级核算”（简称“二级核算”）实施质量控制，每月考核一次，结合奖罚，对调动职工积极性，提高医院的社会效益及经济效益，已取得初步的成效。一、具体做法（一）“二级核算”方案要。l气1．科室分类可计算核算部门，列入独立成本核算
Guangzhou Tumor Hospital started fighting in 1994 and implemented quality control by “secondary accounting for secondary schools and colleges” (referred to as “secondary accounting”). Once a month, it is combined with rewards and penalties to mobilize the enthusiasm of employees and improve the social benefits and economy of hospitals. Benefits have achieved initial results. First, the specific approach (a) “secondary accounting” program to. l gas 1. Division classification can calculate accounting department and include independent cost accounting