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近年来为了适应市场经济发展的需要,我国医疗领域开展了大范围的改革活动,公立医院运行管理已经不再是完全依靠财政支持,需要由自身的盈利支付各项费用支出。在这种情况下医院会计工作就变得更加重要,精细化管理是会计工作中一个新的趋势,对于提升会计工作水平、提升会计工作成效都具有重要的意义,是医院会计工作发展的重要方向。
In recent years, in order to meet the needs of the development of market economy, China’s medical field has carried out a wide range of reform activities. The operation and management of public hospitals are no longer totally dependent on financial support. They need to pay their expenses through their own profits. In this case, the hospital accounting becomes more and more important, and meticulous management is a new trend in the accounting work, which is of great significance to enhancing the level of accounting work and enhancing the effectiveness of accounting work. It is an important direction for the development of hospital accounting work .