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本文结合目前广西地区公立三甲医院设置总会计师的政策和医院管理会计体系建设情况进行探讨,提出了医院设置总会计师在体制和制度上保障了医院管理会计体系的建设,总会计师通过运用管理会计的方法和手段为其职责的履行提供了支撑,医院总会计师制度与管理会计体系的互相促进,必然会开启广西医院经济管理的新局面。
In this paper, we discuss the policy of setting chief accountant in public hospitals in Guangxi and the construction of hospital management accounting system, and propose that the chief accountant in hospital should guarantee the construction of hospital management accounting system in the system and system. The chief accountant through the use of management accounting Methods and means to provide support for the performance of their duties, the hospital chief accountant system and management accounting system to promote each other, is bound to open a new situation in Guangxi hospital economic management.