近几年随着我国经济的不断发展,管理会计在医院财务管理活动中扮演的角色越来越关键,在管理会计这一工作中,价值创造与价值维护是其核心思想,因此,管理会计是医院在战略、经营及财务方面的统筹管理工具。本文对我国医院管理会计发展进行了研究,提出了一些笔者自己的见解,希望能够对今后我国医院经营管理工作提供一些理论建议。 In recent years, with the continuous development of our economy, the role of management accounting in hospital financial management activities is more and more crucial. In the management accounting work, value creation and value maintenance are the core ideas. Therefore, management accounting is Hospital’s strategic, operational and financial management tools. This paper studies the development of hospital management accounting in our country and puts forward some author’s own opinions in the hope of providing some theoretical suggestions for future hospital management in our country.