前言： 目的：研制一套运用单病种消费系数实现免费患者治疗的科室成本核算程序。

Objective: To develop a program of the cost calculation in the section realization of the free of the charge with the single disease consumption coefficient.

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本文综述了以单病种临床路径为基础的成本核算管理的国内外相关研究成果，并对研究现状进行了总结和分析。

Relevant research of cost accounting and management at home and abroad is summed up on the basis of single-disease clinical pathway, and the research status is summarized and analyzed.

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以单病种临床路径为基础进行成本核算研究是医院成本核算管理的新模式。

Cost accounting research on the basis of single-disease clinical pathway is the new pattern of hospital cost accounting and management.

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