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随着新会计制度的深入改革,医院财务管理工作也展开了新一轮的调整和完善。如何更好地运用会计核算的经济管理职能,以满足经济管理的现实需求,提高医院的成本效益,是会计人员面临的首要问题。本文通过对会计核算与成本核算的研究,发现会计核算与成本核算一体化是先进的财务管理办法,值得在医院财务管理中运用并推广。
With the in-depth reform of the new accounting system, the hospital’s financial management also started a new round of adjustment and improvement. How to make better use of the economic management functions of accounting to meet the actual needs of economic management and improve the cost-effectiveness of the hospital is the primary problem that accountants face. Through the study of accounting and cost accounting, this paper finds that the integration of accounting and costing is an advanced financial management approach that is worthy of being applied and promoted in hospital financial management.