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在我国,医疗体制改革力度日趋加大,公立医院身处在社会经济与内部管理急速变化的环境中,公立医院亟需革故鼎新、改革的刀刃向内,发展符合自身特点和市场需求的财务管理方式,财务管理的顶层设计影响着医院的长远发展,因而管理会计不同于传统管理方式,是一种适应当前社会环境的管理思路,能够有效提高公立医院财务管理能力、节约医院运行支出成本,对于未来发展有更为明确的方向、在管理决策上更加科学合理、运用大数据将医院运营活动数字化等。通过分析公立医院管理会计的普遍情况,有的放矢地提出合理的对策建议,旨在提高我国公立医院财务管理效率,使公立医院的改革行稳致远,提高患者的满意度和获得感。
In our country, the reform of the medical system is becoming more and more intensified. Public hospitals are in a rapidly changing environment of social economy and internal management. The public hospitals are in urgent need of reform and innovation. The reform should be directed towards the development of financial management in line with its own characteristics and market needs , The top-level design of financial management affects the long-term development of the hospital. Therefore, management accounting is different from the traditional management methods and is a management idea that adapts to the current social environment. It can effectively improve the financial management ability of public hospitals and save the operating costs of hospitals. There is a clearer direction for development, more scientific and rational management and decision-making, the use of big data to digitize hospital operations and so on. By analyzing the general situation of public hospital management accounting, it puts forward some reasonable countermeasures and suggestions aimed at improving the efficiency of financial management in public hospitals in our country, stabilizing the reform of public hospitals and improving patient satisfaction and acquisition.