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公立医院既要保持公益性又要走向市场,决定了它面临的复杂经营环境,在医院推行管理会计为大势所趋。研究管理会计在公立医院的应用情况,对促进医院管理科学化、规范化和精细化有着现实意义。
Public hospitals not only maintain public welfare but also to the market, determines the complex business environment it faces in the hospital management accounting for the general trend. To study the application of management accounting in public hospitals is of practical significance to the promotion of scientific, standardized and refined hospital management.