The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.

The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.

The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.

The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.

The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.

The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.

The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.

Three-dimensional ordered porous carbon materials exhibit potential application prospects as excellent drug supports in drug delivery systems due to their high specific surface area, tunable pore structure, and excellent biocompatibility. In this study, three-dimensional ordered porous carbon materials were prepared using Acanthopanax senticosus herbal residues as raw material and KOH as activating agent through a one-step pyrolysis method. The prepared carbon-based material was systematically characterized by powder X-ray diffraction, scanning electron microscopy, N₂ adsorption-desorption and Fourier-transform infrared spectroscopy. The results show that the three-dimensional ordered porous carbon materials prepared with KOH as the activator via pyrolysis possess abundant functional groups, high porosity, and high specific surface area, with a specific surface area of 1 471.6 m²·g^-1. The three-dimensional ordered porous carbon materials prepared at 800 ℃ exhibits a high drug loading capacity (78.0%) and drug release rate (86.8%) for 5-fluorouracil. Three-dimensional orderly porous carbon materials show significant application advantages in drug construction, and their high specific surface area and adjustable pore size structure significantly improve the drug load rate and drug release rate, providing a solid foundation for the development of efficient and accurate drug delivery system.

A precursor ion selection (PIS) based ultra high performance liquid chromatography-quadrupole time of flight mass spectrometry (UHPLC-Q-TOF-MS) analytical method was used to screen the chemical components in Jiawei Dingzhi pills (JWDZP) comprehensively and rapidly. To compile the components of the compound medicine, a total of 1 921 components were found utilizing online databases and literature. After verifying the sources, unifying the component names, merging the multi-flavor attributed components, and removing the weak polar molecules, 450 components were successfully retained. The Acquity UPLC HSS T3 column (100 mm × 2.1 mm, 1.8 μm) was used, with a 0.1% formic acid water (A)-acetonitrile (B) as the mobile phase. The flow rate was 0.35 mL·min^-1, the column temperature was 35 ℃, and an electrospray ion source was used. Data was collected with the PIS strategy in both positive and negative ion modes. Compounds were screened through matching accurate molecular weight of the database, and identified according to MS/MS data (characteristic fragment ions and neutral loss), with comparison of reference. Some compounds were confirmed using standard products. A total of 176 compounds were screened out in the extract of JWDZP, among which 26 compounds were confirmed by standard products. These compounds include 96 components from the sovereign drug, and 34 coefflux components with low ion intensity. The PIS-UHPLC-Q-TOF-MS/MS method established in this study can quickly and comprehensively screen the chemical components of JWDZP, which enhanced the screening rate of components with co-elution compounds of low ion intensities and provided a basis for the study of the material foundation of JWDZP.

The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.