论建立我国医院管理会计制度

The Discussion of Establishing Hospital Management Accounting System in Our Country

加速建立我国医院管理会计制度,将有助于新形势下我国医院管理的高效、低耗、优质和安全。文章系统阐述了医院管理会计制度的内涵与特征;分析归纳了医院管理会计与医院财务会计的区别:重点说明了建立我国医院管理会计制度的作用基础和目标前提:并从成本确定、辅助决策、计划控制等功能定位详细论述了建立我国医院管理会计制度的责任目标、原则要求、技术要领、工作内容和管理流程。

Speeding up the establishment of hospital management accounting system is conducive to the highly effective, low-cost, high quality and safety of hospital management in our country under new situation.The paper expatiates systematically the connotation and characteristics of hospital management accounting system; it also analyzes and sums up the differences between hospital management accounting and hospital financial accounting; it emphasizes on the foundation for its function and precondition for its objectives; in addition, it addresses in detail the objectives of responsibility,principle requirement, technical essentials, work contents and management procedures of hospital management accounting system in our country from the aspects of cost estimation, assistant decision making and plan control, etc.