价值管理视角下公立医院管理会计工具整合探究

Research on the Integration of Management Accounting Tools in Public Hospitals from the Perspective of Value Management

构建价值管理视角下以全面预算管理为平台的公立医院管理会计整合框架,在预算编制、执行和考核三个环节整合管理会计工具,加强医院运营管控,为价值导向型医疗落地提供参考。

This paper established a public hospital management and accounting integration framework with comprehensive budget management as a platform from the perspective of value management and integrated management and accounting tools in the three steps of budget preparation,execution and assessment to strengthen hospital operation and control and provide a reference for value-oriented medical system.