关于医院建立管理会计制度的思考

Study on establishing a hospital management accounting system

本文阐述医院建立管理会计制度的必要性和管理会计组织体系的设想 ,以及如何发挥管理会计在医院经营管理中的作用 ,从而使医院取得良好的经营成效 ,实现优质、高效、低耗的目标。

This article indicates the necessity of establishing a hospital management accounting system,the design of management accounting system and how to act the part of management accounting in the hospital administration,so as to make hospital acquire better effect and achieve the goal of fine quality,high efficiency and low cost.