大数据思维在公立医院管理会计中的应用

The Application of Big Data Thinking of Management Accounting in Public Hospital

管理会计作为医院管理工作中的重要组成部分,其管理水平也会直接影响到医院的后续发展,这也就需要医院能够加强对管理会计的重视力度。近年来我国的公立医院得到了迅速的发展,其规模以及业务量持续增加,在进行公立医院会计管理过程中所需要处理的数量也呈现出几何级的增长趋势,也就导致了传统的会计管理模式难以满足公立医院现阶段的具体发展需求。因此说各公立医院还需要在大数据思维基础上,来进行管理会计体系的合理应用,借此来满足该公立医院会计管理工作的具体需求,文章主要就大数据思维在公立医院管理会计中的应用进行了探究分析。

Management accounting as an important part of hospital management,its management level will directly affect the subsequent development of the hospital,which requires the hospital to strengthen the emphasis on management accounting.In recent years,public hospitals in China have developed rapidly,and their scale and business volume have continued to increase.The number of treatments required in the process of accounting management in public hospitals has also shown a geometric growth trend,which leads to the traditional accounting management model is difficult to meet the specific development needs of public hospitals at this stage.Therefore,all public hospitals need to carry out the rational application of the management accounting system on the basis of big data thinking,in order to meet the specific needs of the accounting management work of the public hospital.This paper mainly explores and analyses the application of big data thinking in public hospital management accounting.