文章介绍了国内医疗成本核算研究的现况及其存在的问题，探讨了医院经营的成本核算策略及其发展趋势，为进一步提高医院经营管理提供理论参考。

This paper introduced domestic actuality and problems about cost accounting in medical services, and discussed strategies and developing trend of it, and provided theory consults for...

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What we're talking about is literariness--that is to say, certain devices that we can identify that perform a certain function -and maybe out of the identification of these devices, to evolve a theory that's more widespread.

我们谈的是文学性，是一种我们能够认知并运用来达到一定目的的策略,我们需要进一步发展这个策略，使这个理论进化并传播。

耶鲁公开课 - 文学理论导论课程节选