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医院的财务管理是医院生存和发展的基础性要素,也是医院持续、高效运营的重要前提。管理会计是维持医院财务系统高效、稳健运行的重要支柱,同时也是削减医疗成本、提高财务工作效率的必经之路。基于此,本文主要分析管理会计在医院财务工作中的作用以及具体应用,以便为医院财务管理工作的良性、健康发展提供可靠的参考依据。
The hospital’s financial management is a fundamental element of the survival and development of the hospital and an important prerequisite for sustained and efficient operation of the hospital. Management accounting is an important pillar to maintain the efficient and steady operation of the hospital’s financial system. It is also the only way to reduce the medical costs and improve the efficiency of financial work. Based on this, this article mainly analyzes the role of management accounting in the hospital financial work and the specific application, in order to provide a reliable reference for the benign and healthy development of hospital financial management.