目前关于医院采用院科两级核算的经济运行方法评论众多,褒贬不一。作者对院科两级核算出台的动因、运行方法、利弊因素进行了讨论,论述了奖金分配方法从单科核算方法演变为结构工资方法的可能性,以及运行的方法、管理系统、实施办法。 At present, there are many comments on the economic operation methods of the hospital adopting the two-level accounting of the academy, which are mixed. The author discusses the motives, operating methods, and the advantages and disadvantages of the introduction of the two-level accounting of the academy, and discusses the possibility of the bonus distribution method from the single-factor accounting method to the structured salary method, as well as the operation method, management system and implementation method.