管理会计视角下的公立医院经济运营研究

Research on Economic Operation of Public Hospitals from the Perspective of Management Accounting

公立医院的财务管理要体现出公益性和有效性,因此公立医院要建立更加注重服务和控制成本的分析评价体系。在不断变化的市场竞争环境中,公立医院需要建立管理会计体系,对医院的决策、规划、控制和评价等进行有效的管理控制,实现科学化和精细化的管理。该文对管理会计视角下的公立医院经济运营进行了研究分析,为公立医院的经济运营提供参考。

The financial management of public hospitals should reflect the public welfare and effectiveness, so public hospitals should establish an analysis and evaluation system paying more attention to the service and control cost. In the everchanging market competition environment, public hospitals need to establish a management accounting system to effectively control the decision-making, planning, control and evaluation of the hospital, so as to achieve scientific and meticulous management. This paper studies and analyzes the economic operation of public hospitals from the perspective of management accounting, and provides reference for the economic operation of public hospitals.