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管理会计是现代会计中的一个分支,很多医院为了强化财务管理在工作中都设置了管理会计。在我国推行医疗卫生制度改革的大背景下,管理会计在医院财务管理中的突出作用表现得淋漓尽致,更好地实现了对医院管理的预测和决策控制功能,为医院的可持续健康发展提供了可行的方案。本文从分析管理会计在医院管理中的工作范围出发,对管理会计在医院财务管理中的作用进行了阐述,以能为更好地发挥管理会计的作用提供理论借鉴。
Management accounting is a branch of modern accounting. Many hospitals set up management accounting in their work to strengthen financial management. Under the background of the reform of medical and health system in our country, the prominent function of management accounting in the hospital financial management has been demonstrated most vividly, which has realized the function of forecasting and decision-making of hospital management better and provided the sustainable and healthy development of the hospital Feasible program. Based on the analysis of the scope of management accounting in hospital management, this paper elaborates the role of management accounting in hospital financial management, and provides theoretical reference for better exerting the role of management accounting.