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将推进医疗卫生体制改革在中国,加强医院财务中国处理账户使用的管道,提高医院的市场竞争意识和建立不同的理解,住院营运资本下降,促进中国医院管理迈向标准化与高效化,具有重大的现实意义。本文主要通过文献研究法、定性和定量等多种研究方法对管理会计在医院中的应用进行研究。首先,阅读管理会计在各领域中应用的相关文献,并在此基础上提出研究观点。其次,了解医院现行管理制度。进而在探索管理会计在医院中的应用的过程中,综合运用会计学、经济学、管理学等学科的知识进行深入研究。
Will promote healthcare system reform in China Strengthening hospital finance China’s pipeline to handle accounts, raising awareness of the hospital’s market competition and establishing different understandings, reducing working capital for hospitalization and promoting standardization and efficiency of hospital management in China, with a significant Realistic meaning. This article mainly studies the application of management accounting in the hospital through a variety of research methods, such as literature research, qualitative and quantitative research. First of all, read the management accounting application in various fields of literature, and on this basis to put forward research point of view. Second, understand the hospital’s current management system. Furthermore, in the process of exploring the application of management accounting in the hospital, we make comprehensive research using the knowledge of subjects such as accounting, economics and management.