| 价值管理视角下公立医院管理会计工具整合探究 |
| |
| 引用本文： | 郝红增.价值管理视角下公立医院管理会计工具整合探究[J].卫生经济研究,2020(3):57-60. |
| |
| 作者姓名： | 郝红增 |
| |
| 作者单位： | 河南省肿瘤医院（郑州大学附属肿瘤医院） |
| |
| 摘 要： | 构建价值管理视角下以全面预算管理为平台的公立医院管理会计整合框架,在预算编制、执行和考核三个环节整合管理会计工具,加强医院运营管控,为价值导向型医疗落地提供参考。
|
| 关 键 词： | 价值管理 管理会计 整合 |
Research on the Integration of Management Accounting Tools in Public Hospitals from the Perspective of Value Management |
| |
| HAO Hong-zeng.Research on the Integration of Management Accounting Tools in Public Hospitals from the Perspective of Value Management[J].Health Economics Research,2020(3):57-60. |
| |
| Authors: | HAO Hong-zeng |
| |
| Institution: | (Henan Provincial Cancer Hospital(Zhengzhou University Affiliated Tumor Hospital),Zhengzhou Henan 450000,China) |
| |
| Abstract: | This paper established a public hospital management and accounting integration framework with comprehensive budget management as a platform from the perspective of value management and integrated management and accounting tools in the three steps of budget preparation,execution and assessment to strengthen hospital operation and control and provide a reference for value-oriented medical system. |
| |
| Keywords: | value management management accounting integration |
| 本文献已被 维普 等数据库收录！ |
