二级以上公立医院管理会计实施现状研究——基于云南省的调查

Study on the Situation of Management Accounting Implementation in Public Hospitals of Grade Ⅱ and Ⅲ——Based on the Survey of Yunnan Province

目的:研究二级以上公立医院管理会计的实施现状,查找问题,提出对策。方法:以云南省88家二级以上公立医院为研究对象,围绕管理会计目标、应用领域、人才队伍、信息化水平、外部咨询等5个方面进行调查。结果:当前,二级以上公立医院的管理会计存在政策宣传力度不够、目标定位不清晰、应用领域不广、工具方法单一、人才队伍不足、信息化水平不高、外部咨询不足等问题。结论:完善公立医院管理会计相关制度,健全组织保障,加快队伍建设和信息化平台建设,并借助专业咨询机构力量,推进公立医院管理会计的应用。

Objective To study the current status of implementation of management accounting in public hospitals of Grade Ⅱ and Ⅰ,find problems,and propose countermeasures.Methods Taking 88 public hospitals of Grade Ⅱ and Ⅲ in Yunnan Province as the subjects,the survey focused on five aspects including management accounting objectives,application fields,talent team,information level,and external consultation.Results At present,the management accounting of public hospitals of Grade Ⅱ and Ⅲ has problems such as insufficient policy publicity,unclear target positioning,unwide application fields,single tools and methods,insufficient talent team,low information level,and insufficient external consultation.Conclusion Improve public hospital management accounting related systems,improve organizational guarantees,speed up team building and information platform construction,and use professional consulting organizations to promote the promotion and application of public hospital management accounting.