浅谈管理会计在医院财务管理中的应用

Will discuss shallowly management accounting＇s in hospital financial control application

在我国70年代末，国内企业开始了对管理会计的理论探讨，之后企业中有较高素质的经营者开始了管理会计运用的新尝试。目前，在医院管理中，管理会计在我国医院财务管理中没有得到应有的重视，许多医院对管理会计的内容和其对医院财务管理的作用知之甚少，综观医院面临的竞争环境，在我国正在推行医疗卫生制度改革的背景下，推行医院管理会计，对增强医院的市场竞争意识和创新意识，有效降低医院运行成本，及时给经营管理者提供各种会计信息，对提高我国医院的财务管理水平以及促进医院各项重大决策的合理化和科学化具有重要的现实意义。

In our country at the end of 70＇s, the domestic enterprise started to management accounting＇s theory discussion, alter- wards in the enterprise had the high quality operator to start management accounting the utilization new attempt. At present,in the hospital management ,management accounting the value which has not obtained in Our country Hospital financial control should have,many hospitals and it understand very little to management accounting＇s content to the hospital financial control function, the comprehensive survey hospital faces the competition environment,is carrying out the health system reform in our country under the background,carries out hospital management accounting,to strengthens the hospital market competition consciousness and the in- novative ideology,reduces the hospital movement cost effectively,promptly for manages the superintendent to provide each kind of accounting information, to enhances Our country Hospital the financial control level as well as promotes the hospital each significant decision-making rationalization and the scientific style has the vital practical significance.