公立医院管理会计咨询服务的调查与分析

Investigation and Analysis of Management Accounting Consulting Service in Public Hospitals

目的:了解我国公立医院管理会计咨询服务现状,为加快公立医院管理会计咨询服务发展提供建议。方法:设计调查问卷,采用定量分析与定性分析相结合的方法,对调研数据进行描述性分析。结果:公立医院管理会计咨询服务存在需求不大、供给不足、从业人员综合素质偏低等问题。结论:应培养公立医院管理会计咨询服务需求,针对公立医院开发多种高质量的管理会计咨询服务产品,加大对公立医院管理会计咨询服务从业人员的培养力度。

Objective To understand the current situation of management accounting consulting service in public hospitals in our country,and to provide suggestions for speeding up the development of management accounting consulting service in public hospitals.Methods Design the survey questionnaire,and using a combination method of quantitative analysis with qualitative analysis,to make a descriptive analysis of the survey data.Results Public hospital management accounting consulting services have problems such as low demand,insufficient supply,low comprehensive quality of employees and so on.Conclusion The demand for management accounting consulting service in public hospitals should be cultivated,a variety of high quality management accounting consulting service products should be developed for public hospitals,and the training of management accounting consulting service practitioners in public hospitals should be strengthened.