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随着经济一体化进程的加快,对我国现代医院的管理提出了更高的要求,管理会计适应了新形势下的新要求,成为现代医院必不可少的管理工具,对现代医院的发展起到了至关重要的作用。在医院中建立管理会计制度已经成为发展的新思路,既可以为管理者提供有效的决策信息,又实现了对医院资源的有效利用,具有重要的现实意义。本文从建立管理会计制度的必要性出发,分析了管理会计建立过程中面临的困境,并提供了优化的建议。
With the acceleration of the process of economic integration, higher requirements have been placed on the management of modern hospitals in our country. Management accounting has become an indispensable management tool for modern hospitals and has played an important role in the development of modern hospitals. Crucial role. Establishing the management accounting system in the hospital has become a new idea of development, which can not only provide effective decision-making information for the manager, but also realize the effective utilization of hospital resources, which is of great practical significance. Based on the necessity of establishing management accounting system, this article analyzes the dilemmas in the process of establishing management accounting and provides some suggestions for optimization.