本文就为适应社会主义市场经济发展的需要,为了分析和评价医疗业务开展情况,医院建立有效的会计组织体系,运用科学的经济分析方法,参与医院管理,是优质高效低耗管理的有效途径和方法,也是改革完善医院财务会计管理制度的需要。 In order to meet the needs of the development of socialist market economy, in order to analyze and evaluate the development of medical services, the hospital to establish an effective accounting organization system, the use of scientific economic analysis methods, to participate in hospital management, is an effective and efficient high-quality low-cost management and Method, but also the need to reform and perfect the hospital’s financial accounting management system.