论构建我国医院管理会计学科体系

On setting up the discipline group of hospital management accounting in China

现代医院管理会计学是结合现代管理会计学和我国医院改革实践经验而建立的一门新的边缘学科。医院管理会计学科体系的构建主要是以基础性管理会计实务为主,兼顾能适应医院特点的管理会计新进展。根据医院管理会计学科的规律性,医院管理会计学可以进一步分为医院预测决策会计学、医院控制会计学、医院责任会计学等分支学科。随着我国医院管理会计学科建设与发展,也应逐步建立具有中国特色的高级医院管理会计学。

Contemporary hospital management accounting is a new marginal discipline that has been set up on the basis of contemporary management accounting and practical experience in domestic hospital reform; The discipline group of hospital management accounting focuses on basic management accounting affairs and gives consideration to new management accounting developments that fit in with the characteristics of the hospital. Hospital management accounting can be divided into subdisciplines, including hospital forecast and decision-making accounting, hospital control accounting, and hospital liability accounting, With the establishment and development of the discipline of hospital management accounting in the country, high-level hospital management accounting with Chinese characteristics should also be gradually set up.