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文章在分析我国公立医院管理会计现状的基础上,认为建立公立医院管理会计体系是十分必要的,并从四个方面论述了如何建立公立医院管理会计体系,以发挥管理会计在医院管理中的重要作用。
Based on the analysis of the status quo of public hospital management accounting in our country, the article thinks that it is very necessary to establish public hospital management accounting system and discusses how to establish public hospital management accounting system from four aspects, in order to exert the importance of management accounting in hospital management effect.