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会计对于组织的发展和竞争力的提高具有十分重要的作用,会计已经成为管理者决策的一种重要的工具。医疗改革的实施,医院之间的竞争也日趋激烈。会计在医院发展和日常管理中的作用逐渐地的受到重视。本文中,笔者围绕医院财务管理中的会计作用展开研究,主要分析了会计在医院宏观调节、资源配置、决策控制和会计监督等方面的作用。
Accounting plays an important role in the development of an organization and the improvement of its competitiveness. Accounting has become an important tool for managers to make decisions. The implementation of medical reform, the competition between hospitals is also increasingly fierce. The role of accounting in hospital development and day-to-day management is gradually being emphasized. In this paper, I focus on the role of accounting in hospital financial management, mainly analyzing the role of accounting in the macro-control of hospital, resource allocation, decision-making control and accounting supervision.