摘要
在计算机迅速发展的今天,以手工操作为主的传统会计模式被计算机逐步取代的情况下,医院会计工作要向管理型会计转化。医院要适应当前的形势,加强财务管理工作是必不可少的一个主要方面,管理会计作为财务管理的一个重要分支,恰恰适应了当前特殊时期医院在财务管理上的需求,文中阐述了管理会计在医院财务管理中的重要作用并提出了几点建议。
By the Rapid development of computer in recent years,the hospital accounting is transforming to management accounting in the case of the traditional manual accounting mode is gradually replaced by the computer,Hospitals have to strengthening financial management which is essential to adapting to the current situation.As an important financial management branch,management accounting precisely adapted to the needs in the current special period of hospital financial management.This paper study on the important role of management accounting in hospital financial management and put forward some useful suggestions.
出处
《商品储运与养护》
2007年第6期123-124,共2页
Storage Transportation & Preservation of Commodities
关键词
医院
管理会计
作用
Hospital
Management Accounting
Role