管理会计制度在医院的应用

医院建立管理会计制度和组织体系，形成从总会计师－－管理会计－－责任会计－－经济管理员的管理会计网络，实行总会计师负责２制，建立责任会计制度和经济管理员制度。转变财务人员职能，通过实行全面预测管理，提高经营效果。参与医院决策管理，确保资金正常盍和合理利用，实施计划目标管理，有效指导经营活动；实施全面量、本１利分析，便理分配等科学有铲的管理会计办法，医院取得综合效益好，经济实力增强，医疗服务工作量大幅

Accounting Service in Hospitals

An accounting service system of accountant - in - chief, managing accountant, responsible accountant, and accountant with accountant - in - chief leading the accountanl work, is described with regard to how the system works to contribute in: reform of outdated rules and regulations according; to laws of economy and of modernized scientific management; participation in making major decisions in hospital for ensuring the normal operation, rational allocation and utilization of funds and other resources; opening up new sources of revenue and cutting back on expenditures; striving to practise economy and do more things with less money; computerization, cost - effectiveness, efficiency benefits of accounting process; market research with the aim of sustained, stable, coordinated development of hospital services.