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乡镇医院(Township hospitals)是一种兼医疗预防(Medical prevention)以及卫生行政(The public health)的一种综合性的机构组织,乡镇医院还能够培养技术方面的卫生人员,组织一些相关的活动。乡镇医院还起着直接解决农村看病难以及看病贵等问题,切实的保障了农村人民的医疗和保健任务。而随着经济的发展,社会的进步以及医疗的改革,对乡镇医院的财务进行一系列的管理手段显得特别重要。管理会计(management accounting)一般情况下被分为成本会计与管理控制两个方面,该项措施的提出主要的目的是为了更好的提高经济效益与社会效益,为乡镇医院的内部管理提供更加可靠的科学依据。另外,管理会计在乡镇医院的财务管理工作中有着积极的意义和效果,能够有效的提高乡镇医院的综合竞争力,提高管理的水平,为乡镇医院的可持续发展提供良好的基础。
Township hospitals are a kind of comprehensive organization that combines medical prevention and the public health. Township hospitals can also train technical health personnel and organize related activities. The township and township hospitals also directly solve the problems of difficulty in seeing a doctor in rural areas, as well as expensive medical services, and effectively protect the medical and health care tasks of rural people. With the development of economy, social progress and medical reform, it is particularly important to implement a series of management methods for the finance of township hospitals. Management accounting is generally divided into cost accounting and management control. The main purpose of this measure is to better improve economic and social benefits and to provide more reliable internal management for township hospitals. The scientific basis. In addition, management accounting has positive significance and effect in the financial management of township hospitals. It can effectively improve the comprehensive competitiveness of township hospitals, improve the level of management, and provide a good foundation for the sustainable development of township hospitals.