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最近几年,我国一直都在逐步推行医疗改革,医院的生存发展也相比以前产生了很大的变化。在这样的环境背景之下,医院想要求得发展并保持之前的发展优势,就必须改革传统的管理体制和方法。其中非常重要的一项就是财务管理的体制制度,近两年,特别是随着新的《医院会计制度》的颁布实行以后,管理会计在医院财务管理中所起到的作用相比以前显得越来越重要了。本文主要讲述的内容大致分为三块,一是讲述管理会计在医院财务管理中的意义,二是说明其现状,最后阐述的是其具体应用的分析,希望为医院的财务管理方面的工作的发展提供一些自己的见解以供参考。
In recent years, our country has been gradually implementing the medical reform, and the survival and development of the hospital has also undergone tremendous changes compared with the past. In such an environment, if hospitals want to develop and maintain their previous development advantages, they must reform the traditional management system and method. One of the most important items is the system of financial management. In the past two years, especially with the promulgation of the new “hospital accounting system”, the role played by management accounting in hospital financial management has become more obvious than before The more important it is. The main content of this article is divided into three parts, one is about the significance of management accounting in the hospital financial management, the second is to explain the status quo, the last elaboration is the analysis of its specific applications, hoping for the hospital’s financial management work Development provides some insights for reference.