论文部分内容阅读
医院管理会计的核算对象是医院当前及未来的资金运动,核算主体是医院内部的各责任中心,核算背景是外部社会环境,通过对数学模型、管理理论、决策理论进行合理、科学、灵活地运用来达到控制、预测、规划、决策医院经营活动,提高医院经济效益的目的。本文首先比较了医院管理会计与财务会计的比较,其次,深入探讨了医院构建管理会计系统的相应措施,包括:树立应用管理会计的观念,对宏观市场环境进行优化,提高管理会计人员的能力和素质等,具有一定的参考价值。
The accounting object of hospital management accounting is the present and future capital movement of the hospital. The accounting subject is the responsibility center within the hospital. The accounting background is the external social environment. By using the mathematical model, management theory and decision-making theory rationally, scientifically and flexibly To achieve the purpose of controlling, forecasting, planning and decision-making of hospitals and improving the economic benefits of the hospital. This article first compares the hospital management accounting and financial accounting, and secondly, discusses in depth the hospital management accounting system to build the corresponding measures, including: the establishment of the concept of application management accounting, optimization of the macro-market environment, improve the ability of management accounting staff and Quality, etc., has a certain reference value.