会计是以货币作为计量单位,以凭证作为根本,凭借其专门的方式方法对各个单位的经济活动进行有效的监督,从而提高经济效益。与此同时,也是一切商业活动的基本。也就是说在现在的社会经济活动中会计工作尤其重要。我们为了提升会计的水平,就要对会计进行有效的战略管理,对其进行有效的战略管理不但可以提高会计工作的水平,还能够为社会经济的发展打下良好的基础。本文主要通过对如何发挥医院管理会计的作用进行了详细的阐述。 Accounting is based on the currency as a unit of measurement, vouchers as a fundamental, by virtue of its specialized ways and means of economic activity of each unit to effectively monitor, thereby enhancing economic efficiency. At the same time, it is also the basic of all business activities. In other words, accounting is particularly important in the current social and economic activities. In order to enhance the level of accounting, we must carry out effective strategic management of accounting. Effective strategic management of accounting can not only improve the level of accounting work, but also lay a good foundation for the social and economic development. This article mainly elaborates on how to play the role of hospital management accounting.