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伴随着社会的发展以及医疗改革的需要,医院的服务与发展要有一套科学的、有效的管理体制。医院管理会计学,结合了医院管理会计学以及中国医院改革的实践经验来建立的,是一门新兴的边缘学科。医院采取适理的管理会计方法,是医院管理的重中之重。医院管理会计体系的构建,可以从管理的意识与组织机构,还有建立责任中心与管理会计电算化等方面建立。随着中国医院管理会计学科发展,医院管理会计学也逐渐建立起具有中国特色的医院管理会计学。
With the development of society and the need of medical reform, the hospital’s service and development should have a scientific and effective management system. Hospital management accounting, combined with the hospital management accounting and the practice of hospital reform in China to establish, is a new edge discipline. Hospital to take appropriate management accounting methods, hospital management is the most important. The construction of hospital management accounting system can be established from the aspects of management awareness and organization, establishment of responsibility center and management accounting computerization. With the development of hospital management accounting discipline in China, hospital management accounting gradually builds hospital management accounting with Chinese characteristics.