目前全国正在推动医疗卫生制度的改革,加大管理会计在医院中的应用,能够进一步加强医院的竞争意识与创新意识,降低医院运作的成本,并且能够促进医院持续、稳定和健康发展。本文在探讨管理会计作用的基础上,针对医院的具体实际情况,提出了一些建设性的建议,以期待管理会计发挥其更大的作用。 At present, the whole country is promoting the reform of medical and health system and increasing the application of management accounting in hospitals. It can further enhance the sense of competition and innovation of hospitals, reduce the cost of hospital operation, and promote the sustained, steady and healthy development of the hospital. On the basis of discussing the role of management accounting, this article puts forward some constructive suggestions according to the actual situation of the hospital in order to expect the management accounting to play its greater role.