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医院在提高技术质量、服务水平,引进先进管理理念的同时,迫切需要其财务部门不仅能提供各种财务和核算信息,更要能提供管理决策信息,加强成本核算以实现医院经济效益最大化。只有推行管理会计才能实现以上目标。本文分析了我国医院管理会计现状,提出了提高医院管理会计应用水平的措施构想。
While improving technical quality, service level and introducing advanced management concepts, hospitals urgently need their financial departments not only to provide various financial and accounting information, but also to provide management decision-making information and to strengthen cost accounting so as to maximize the hospital’s economic benefits. Only the implementation of management accounting can achieve these goals. This article analyzes the status quo of hospital management accounting in our country and puts forward the conception of how to improve the application level of hospital management accounting.