构建医院管理会计体系的路径与保障

Route and Guarantee of Constructing Hospital Management Accounting System

2014年10月财政部发布了《关于全面推进管理会计体系建设的指导意见》,指出了全面推进管理会计体系建设的重要性和紧迫性。随着我国医疗体制改革的持续深入,公私合作模式(PPP模式)的逐步推行,医疗市场的竞争将日益残酷。通过对单位经营活动预测与规划、控制与调节、考核与评价的全过程管理,充分发挥管理会计"价值创造"的作用,对于保持医院自身的持续健康发展具有重大而深远的意义。

In October 2014, the Ministry of Finance issued the guiding opinions on promoting the construction of the management accounting system, and pointed out the importance and urgency of promoting the management accounting system.With the continuous development of medical system reform in China, the competition of medical market will become more and more brutal, and through the whole process management of the unit operation activity forecast and planning, control and adjustment, assessment and evaluation, the role of management accounting ＂value creation＂ is of great significance to maintain the sustainable development of the hospital itself.