公立医院多层次管理会计报告体系的构建研究

Research on the Construction of Multi-level Management Accounting Reporting System in Public Hospitals

通过梳理公立医院编制管理会计报告的政策依据,分析医院编制管理会计报告的前期准备,提出医院管理会计报告体系设计的总体思路、分层设计、数据质量检查、优化改进机制,为我国医院管理会计报告理论研究和实务操作提供参考依据。

On the basis of sorting out the policy basis of preparing management accounting reports in public hospitals, it analyzed the preparation for preparing management accounting reports in hospitals, and put forward the general idea, hierarchical design, data quality inspection, optimization and improvement mechanism for the design of hospital management accounting reporting system, so as to provide references for theoretical research and practical operation of hospital management accounting report in China.