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伴随着医疗卫生制度一步步的完善,医院财务管理的重要性越来越强。而对于医院财务管理来说,管理会计能够有效控制医院的运营成本、提升医院的核心竞争力、促进医院可持续发展。因此强化医院财务管理中管理会计的作用是当前最重要的工作之一,让管理会计在医院财务管理中充分的发挥其最大价值,对于医院的健康、稳步发展有着重要的影响。本文对医院财务会计的优势及其工作内容进行了简要的分析,并阐述了医院财务管理会计的重要应用意义,分析了我国目前医院财务管理会计应用的不足,并有针对性的提出了相应的管理会计应用强化措施,希望能为业界人员带去启发。
With the improvement of medical and health system step by step, the importance of hospital financial management is getting stronger and stronger. For hospital financial management, management accounting can effectively control the hospital’s operating costs, enhance the hospital’s core competitiveness, and promote the sustainable development of the hospital. Therefore, to strengthen the role of management accounting in hospital financial management is one of the most important tasks at present, so that management accounting can fully exert its maximum value in the hospital financial management and has an important influence on the healthy and steady development of the hospital. This article briefly analyzes the advantages and contents of hospital financial accounting, and expounds the significance of the application of hospital financial management accounting. At the same time, it analyzes the shortcomings of hospital financial management accounting application in our country, and puts forward correspondingly Management accounting application of enhanced measures, hoping to bring inspiration to the industry.