摘要
在医疗体制改革的大背景下,医院要转变管理观念,加快管理会计体系建设,强化对医院财务活动的全过程管理,实现医疗资源的优化配置,为医院经营决策提供可靠依据,推动医院健康持续发展。医院要结合经营管理特点合理应用管理会计方法,通过强化全面预算管理、成本管理和绩效科室考核,提高医院运营决策正确性,构建起完善的内部控制体系,转变医院粗放式的管理现状,消除医院管理薄弱环节,提升医院经营管理水平。该文对医院管理会计体系建设的价值体现与实施路径进行分析探讨。
Under the background of the reform of medical system,hospitals should change their management concepts,speed up the construction of management accounting system,strengthen the whole process management of hospital financial activities,optimize the allocation of medical resources,thus providing reliable basis for hospital management decisions,and promoting the healthy and sustainable development of hospitals.The hospital should rationally apply the management accounting method according to the characteristics of operation and management,strengthen the overall budget management,cost management and performance department assessment,improve the correctness of hospital operation decision-making,construct a perfect internal control system,change the current situation of extensive hospital management,eliminate the weak links of hospital management,and enhance the hospital economy.The paper analyzes and studies the value reflection and implementation path of hospital management accounting system construction.
作者
付波
FU Bo(Liaocheng People's Hospital,Liaocheng,Shandong Province,252000 China)
出处
《中国卫生产业》
2019年第4期26-27,30,共3页
China Health Industry
关键词
医院
管理会计
预算管理
成本管理
Hospital
Management accounting
Budget management
Cost management
