随着市场经济的不断发展,卫生体制改革的日益深入,医疗服务市场化进程加快,医疗市场竞争愈演愈烈。新形势下的各级医院只有增强市场观念和竞争意识,积极引入先进经营管理理念,提高自身管理水平和综合实力,建立医院管理会计学科体系,才能更好地应对日趋激烈的医疗市场竞争。 With the continuous development of market economy, the reform of health system is deepening day by day, the marketization of medical services is accelerating, and the competition in the medical market intensifies. Under the new situation, hospitals at all levels can better cope with the increasingly fierce competition in the medical market only by enhancing their market awareness and competition awareness, actively introducing advanced management concepts, improving their management level and overall strength, and establishing a hospital management accounting discipline system.