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医院是每个人日常生活中都会接触到的经营单位,在社会的正常运转中起着不可或缺的重要作用。作为最基本的民生工程,公立医院必须发挥保障国民身体健康的重要职能并体现公益性,随着医疗体制改革的不断深入,国家财政对医疗卫生及衍生产业的投入非常有限,但医院运营中需要巨大的开支,这对单位造成了一定的经济压力,迫使医院的财务工作逐步由原先的核算向管理的职能转化,因此对管理会计提出了不小的挑战,应该采取和制定相应的方针和措施应对可能出现的问题。
The hospital is the business unit that everybody will come into contact with in their daily life and plays an indispensable and important role in the normal operation of the society. As the most basic livelihood projects, public hospitals must play an important role in safeguarding the health of the nation and reflect the commonweal. With the deepening of the reform of the medical system, the state finances have very limited investment in the healthcare and derivatives industries, but the hospital operation needs Huge expenses, which caused some economic pressure on the unit, forcing the hospital’s financial work gradually from the original accounting to managerial functions transformed, so management accounting has made no small challenge, it should take and formulate corresponding guidelines and measures Deal with possible problems.