基于业财融合的管理会计在公立医院中的运用探讨

由于新医改的不断推进对公立医院的运营管理提出了越来越高的要求,基于业财融合的管理会计作为一种从战略发展角度提升医院管理管理水平、实现可持续发展目标的重要手段越来越受到重视。本文首先从理论和实践角度分析了管理会计在公立医院运用的动因,其次分析了当前公立医院在运用管理会计过程中存在的问题,最后从提升财务部门地位、建立业财融合通道、完善信息系统建设、运用管理会计工具和加强管理会计人才培养等角度提出了优化管理会计运用的对策建议。

Discussion on Application of Management Accounting Based on the Integration of Industry and Finance in Public Hospitals

As the continuous promotion of the new medical reform has put forward,higher and higher requirements for the operation and management of public hospitals,and the management accounting based on the integration of industry and finance,as an important means to improve the management level of hospitals from the perspective of strategic development have attracted more and more attention,and achieved sustainable development goals.This paper,firstly,from the perspective of theory and practice,analyzes the reasons of management accounting in public hospitals,secondly analyzes the current public hospital with management accounting problems existing in the process of application,and finally,puts forward some countermeasures and suggestions to optimize the application of management accounting from the perspectives of improving the status of financial department,establish the channel of industry and finance integration,perfect the construction of information system,use management accounting tools,and strengthen the training of management accounting talents.