论文部分内容阅读
医院建立管理会计制度和组织体系,形成从总会计师——管理会计——责任会计——经济管理员的管理会计网络,实行总会计师负责制,建立责任会计制度和经济管理员制度 转变财务人员职能,通过实行全面预测管理,提高经营效果;参与医院决策管理,确保资金正常运转和合理利用;实施计划目标管理,有效指导经营活动;实施全面量、本、利分析,合理分配等科学有效的管理会计办法,医院取得综合效益好,经济实力增强,医疗服务工作量大幅度提高,经营效益持续增长的成效,实现了优质、高效、低耗的目标。
The hospital establishes a management accounting system and organizational system, forms a management accounting network from the chief accountant-management accounting-responsibility accounting-economic administrator, implements the chief accountant responsibility system, establishes a liability accounting system and an economic administrator system, and transforms the functions of financial personnel. , Through the implementation of comprehensive forecasting management to improve business results; Participate in hospital decision-making management to ensure the normal operation and rational use of funds; Implementation plan objectives management, effective guidance of business activities; Implementation of comprehensive quantitative, analysis, rational analysis and other scientific and effective management Accounting methods, the hospital has achieved comprehensive benefits, economic strength has been enhanced, the workload of medical services has been greatly improved, and the operating efficiency has continued to increase, achieving the goals of high quality, high efficiency, and low consumption.