随着我国改革开放的深入和发展,现代管理会计学理论和技术在医院财务管理中得到了有效的运用。本文就医院管理会计相关问题进行研究,以提出自己的见解。一、医院管理会计的特征(一)具备一定的外显性在传统的会计工作中前期工作定义也就是记账和算账,工作范围也就局限于部门当中,难以发挥财务管理的重要作用,但在知识时代,竞争环境下在现代医院管理中其管理会计其视角跳出了本单位的狭小空间,触及到了其他影响医疗业务发展的外部大环境。例如相关的人文环境与社会环境以及法律环境 With the deepening and development of China’s reform and opening up, modern management accounting theory and technology have been effectively used in hospital financial management. This article studies hospital management accounting related issues to put forward their own views. First, the characteristics of hospital management accounting (A) have a certain degree of explicit In the traditional accounting work in the definition of pre-work that is recorded and accounted for, the scope of work is also limited to departments, it is difficult to play an important role in financial management, but In the age of knowledge and competition, the perspective of management accounting in the management of modern hospitals has jumped out of the small space of its own unit in the era of knowledge and other externalities, and has touched other external environments that affect the development of medical services. For example, the relevant human environment and social environment and the legal environment