管理会计在二三级公立医院应用情况调查研究

Investigation and Research on the Application of Management Accounting in the Second and Third-level Public Hospitals

目的了解管理会计在二、三级公立医院的应用现状,为公立医院管理会计的应用提出建议。方法选取黑龙江省12个市共47家二、三级公立医院作为调查对象,通过问卷调查和实地访谈收集资料并进行统计分析。结果从总体情况看,需提高对公立医院管理会计重要性、管理会计机构设置和应用领域方面的认识;从具体应用看,在管理会计目标、工具实务应用、人才队伍建设、信息化、外部咨询等方面尚需完善。结论二、三级公立医院对管理会计的应用尚需在领导重视、机构设置、制度建设、人才培养和信息系统等方面进行加强。

Objective To understand the application status of management accounting in second and third-level public hospitals,and to provide suggestions for the application of management accounting in public hospitals.Methods A total of 47 second-and third-level public hospitals in 12 cities in Heilongjiang Province were selected as the survey subjects.Data were collected and analyzed through questionnaire surveys and field interviews.Results From the overall situation,it is necessary to improve the understanding of the importance of management accounting in public hospitals,the establishment of management accounting institutions and the application fields;from the specific application,the management accounting objectives,practical application of tools,talent team building,informatization,and external consulting still need to be improved.Conclusion The application of management accounting in the second and third-level public hospitals still needs to be strengthened in terms of leadership attention,institutional setting,system construction,talent training and information system.