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随着改革开放的不断深入发展,我国的医疗改革在公立医院中也逐步完善,给公立医院带来新的发展机遇,公立医院同时面临着巨大的挑战。在竞争日趋激烈的医疗市场中,公立医院必须改变原有的会计管理模式,才能适应新的经济发展要求,继而实现公立医院的可持续发展。本文从什么是公立医院管理会计体系构建入手,对公立医院管理会计体系构建的现状与策略进行深入的研究探讨。
With the deepening of reform and opening up, China’s medical reform is gradually being perfected in public hospitals, bringing new opportunities for public hospitals. Public hospitals are also faced with enormous challenges. In the increasingly competitive medical market, public hospitals must change the existing accounting management mode in order to meet the requirements of new economic development, and then achieve the sustainable development of public hospitals. This article starts from what is the construction of public hospital management accounting system, and makes an in-depth study on the status quo and strategies of public hospital management accounting system.