养老健康产业的管理会计信息系统设计研究

Research on the design of management accounting information system for the elderly care and health industry

《中共中央关于制定国民经济和社会发展第十四个五年规划和二○三五年远景目标的建议》中明确指出:“推动养老事业和养老产业协同发展,健全基本养老服务体系。”养老行业经过十几年发展,机构数量和规模增长迅速。但绝大多数机构管理信息化水平较低,难以满足产业发展需要,这已成为制约养老行业做强做优的重要因素。管理会计信息系统能够为养老健康产业提供有力的技术手段,提高养老机构管理效能和服务水平,能促进我国养老健康产业取得长足发展。基于此,文章主要分析了养老健康产业管理现状以及应用管理会计信息系统的总体思路和相关问题,并提出对建设养老产业管理会计信息系统的创新,以期为相关产业建设管理会计信息系统提供有价值的参考。

The Central Committee of the Communist Party of China(CPC)clearly pointed out in the“14th Five-Year Plan”and the“2035 Visionary Goals”that it would promote the coordinated development of the elderly care business and the elderly care industry,and improve the basic elderly care service system.After more than a decade of development,the number and scale of institutions in the elderly care industry have grown rapidly.However,the majority of institutions have a low level of management information technology,which is diffi⁃cult to meet the needs of industrial development,which has become an important factor limiting the strength and excellence of the senior care industry.Management accounting information system can provide a powerful technical means for the elderly health industry,enhance the overall level of elderly services,improve the management efficiency and service level of elderly institutions,and the means of informa⁃tion technology to promote the long-term development of China's elderly health industry.Based on this,this paper mainly analyzes the cur⁃rent situation of the management of the elderly health industry,as well as the general idea of applying management accounting information system and related issues,and proposes innovations for the construction of management accounting information system of the elderly indus⁃try,in order to provide valuable reference for the construction of management accounting information system of the associated industry.