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管理会计是现代会计的分支之一,近年来一些大中型医院、学校等事业单位为强化管理、拓展经营也开始设立管理会计,等同是管理会计。医院管理会计在工作原则和策略上与企业是在所不同的,其工作重点应放在收集、分析、鉴别信息的准确性和价值性上,以更好地服务于决策、这就需要领导重视,完善机构,健全制度,明确工作性质,提高人员素质。
Management accounting is one of the branches of modern accounting. In recent years, some large and medium-sized hospitals, schools and other public institutions have started to set up management accounting to strengthen management and expand their business, which is equivalent to management accounting. Hospital management accounting in the working principle and strategy are different with the business, and its focus should be on collecting, analyzing, identifying the accuracy and value of information in order to better serve the decision-making, which requires leadership attention , Improve institutions, improve the system, clear the nature of work, improve the quality of personnel.