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搞好医院成本核算,能准确地反映医院经营活动中成本消耗,及时反映不同成本对象,成本的变化情况为医院领导提供科学的决策和考核依据。同时,医院财务管理是医院经济管理工作的核心,会计职能既是医院经营管理工作一个独立方面,又是一个综合性很强的管理工作者。本文主要探讨了在实践工作中会计职能在医院财务管理中如何发挥重要作用。
Do a good job in hospital cost accounting, can accurately reflect the cost of hospital operating costs, timely reflect the different cost targets, the cost of changes for the hospital leadership to provide scientific decision-making and assessment basis. At the same time, the hospital financial management is the core of the hospital’s economic management. The accounting function is not only an independent aspect of hospital operation and management, but also a very comprehensive management worker. This paper mainly discusses how accounting functions play an important role in hospital financial management in practice.