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一直以来,公立医院是我国事业单位中典型的专业型领域组织,更是为我国的医疗卫生事业提供专业服务的最重要主体。公立医院的发展与改革同每个家庭、每个公民的健康生活、社会的整体公共利益有着密切的联系。近年来,随着我国新医改的不断推进与深入实施,在新形势下、新环境中,对我国公立医院传统的财务管理模式提出了全新的挑战。但是,在我国公立医院中管理会计职能的缺失严重影响着医院整体经营效率的提升。本文将就目前我国公立医院中管理会计的应用现状进行分析,并有针对性地找出具体的应用策略,以期为我国医院财务管理效率的提升奠定基础。
All along, the public hospital is a typical professional field organization in our country, and it is the most important subject to provide professional services for the medical and health undertaking of our country. The development and reform of public hospitals are closely linked with the healthy life of every family and every citizen and the overall public interest of society. In recent years, with the continuous promotion and further implementation of new medical reform in our country, new challenges have been put forward in the new environment and the new environment for the traditional financial management model of public hospitals in our country. However, the lack of management accounting function in public hospitals seriously affects the overall efficiency of the hospital. This article will analyze the current status of the application of management accounting in public hospitals in our country and find out specific application strategies in order to lay a foundation for the improvement of hospital financial management efficiency in our country.