经济转型期下医院管理会计体系的构建

Construction of Hospital Management Accounting System Under Economic Transition Period

我国正处于经济转型期,面对民营医院如雨后春笋般涌现,公立医院一家独大的局面已不复存在。财政部自2014年以来先后印发了《关于全面推进管理会计体系构建的指导意见》和《管理会计基本指引》《管理会计应用指南》等一系列相关的文件,为推动管理会计的实施奠定了坚实的基础,提供了理论依据。上海申康医院发展中心自2005年成立以来,积极推进管理会计在市级公立医院的应用,在一定程度上提高了公立医院的管理水平及服务效率。根据《上海市深化医药卫生体制综合改革试点方案》文件的要求,即市级公立医院执行新政府会计制度,并结合医院当前的战略着重于管理会计体系在医院中的构建,为医院决策提供了新的思路,满足了医院自身的发展,以及社会对医院需求的定位。

Our country is in the economic transition period,facing the private hospitals springing up like bamboo shoots after a spring rain to fight for the courage,the public hospitals a dominant situation has ceased to exist.Since 2014,the ministry of finance has issued a series of relevant documents,including the guidance on comprehensively promoting the construction of the management accounting system,the basic guidance on management accounting,and the guidance on the application of management accounting,which have laid a solid foundation and theoretical basis for the implementation of management accounting.Since its establishment in 2005,Shanghai shenkang hospital development center has actively promoted the application of management accounting in municipal public hospitals,which has improved the management level and service efficiency of public hospitals to some extent.According to a pilot program for deepening the comprehensive reform of the medical and health system in Shanghai documents the requirements of the municipal public hospitals implement the new accounting system,and combining with hospital’s current strategy focuses on the management accounting system in hospital building,offers a new way for hospital decision-making to meet the hospital’s own development as well as the social demand for hospital.