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管理学已经成为人类社会生活中不可或缺的一门学科,医院不仅需要财务工作,更需要管理会计。医院财务是医院生存和发展根基性的因素,是医院进行运营的重要前提条件。只有有效的管理会计才能保障医院财务工作的系统、有效进行。有效的财务管理对预防财务风险的发生、提高财务工作的效度、降低医疗成本等方面都有积极地影响和推动作用。基于以上原因,本文就如何加强管理会计在医院财务管理中的应用进行探究,望对医院财务管理会计工作提供些许借鉴,让医院财务管理能够有序、良好地进行。
Management has become an indispensable discipline in human social life. The hospital not only needs financial work, but also needs management accounting. Hospital finance is a fundamental factor for the survival and development of the hospital and an important prerequisite for the hospital to operate. Only effective management accounting can guarantee the hospital financial work system, effectively. Effective financial management has a positive impact on the prevention of financial risks, the effectiveness of financial work and the reduction of medical costs. Based on the above reasons, this paper explores how to strengthen the application of management accounting in the hospital financial management and hopes to provide some reference to the hospital’s financial management and accounting work so that the hospital financial management can be carried out in an orderly and sound manner.