How to improve social medicare efficiency and control the cost is a hot topic in the last several years. 摘要如何提高医疗保险制度的效率，有效控制成本，是近几年来的研究热点和难点问题。
A responsibility center is any point within an organization where control over the incurrence of cost or the generating of revenues is found. 责任中心即在某一企业内能控制成本的发生或收入产生的任何点。
