由于综合性医院一般集医疗、教学、科研、预防于一体,大型精密设备和仪器数量多、价值高,基建工程规模大,材料库存多,因此管理会计涉及到医院的各个部门,贯穿于各项工作的全过程。本文就建立医院管理会计学科体系提出自己的一些感受,以促进医院管理会计的建设发展。 Because general hospitals generally integrate medical treatment, teaching, scientific research, and prevention into one, large-scale precision equipment and instruments have a large quantity, high value, large-scale infrastructure projects, and large stocks of materials. Therefore, management accounting involves various departments of hospitals and runs through various items. The whole process of work. This article puts forward some of its own feelings about establishing a discipline system of hospital management accounting to promote the development of hospital management accounting.