论文部分内容阅读
随着新医改的不断深化,公立医院改革已进入深水区,公立医院内部运营机制改革也面临许多挑战。公立医院实行精细化的管理来提高医院的管理水平,来使有限的医疗资源得到充分的利用,在面临公立医院综合管理体系的变革中,怎样合理科学的建立适应医院总体发展的管理会计体系则显得尤为突出和重要。本文主要结合公立医院行业特点,论述管理会计在公立医院精细化管理中的作用及方法研究。
With the deepening of new medical reform, public hospital reform has entered the deep-water area, public hospital operating mechanism reform also faces many challenges. Public hospitals to refine the management to improve the management of the hospital to make limited use of medical resources to make full use of, in the face of the reform of public hospital management system, how to rationalize the scientific management system to adapt to the overall development of the hospital management accounting system It is particularly prominent and important. This article mainly combines the characteristics of the public hospital industry, discusses the role of management accounting in the management of public hospitals and the refinement of management methods.