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强化管理会计在现代医院财务管理方面的运用,是市场经济条件下医院实施的一种新的管理理念的财务管理模式。强调管理会计在医院财务管理中的作用是提高医院财务管理水平,完善医院现代财务制度的实际需要。本文在了解医院管理会计发展的现状基础上,进一步对其发展问题进行深入分析,找寻其在应用中所存在的问题,找出形成这些问题的原因,提出切实可行的解决对策。
Strengthening the use of management accounting in modern hospital financial management is a new management philosophy of financial management mode implemented by hospitals in the market economy. It is emphasized that the role of management accounting in the hospital financial management is to improve the hospital’s financial management level and improve the actual needs of the hospital’s modern financial system. On the basis of understanding the status quo of hospital management accounting development, this article further analyzes its development problems in an in-depth way, finds out its problems in application, finds out the reasons for these problems and puts forward feasible solutions.