论军队医院经济科管理会计职能定位  

Discussion on The Accounting Function Orientation of Military Hospital Economic Management

作　　者：林国红[1] 

机构地区：[1]解放军第359医院,镇江212001

出　　处：《解放军医院管理杂志》2006年第3期216-219,共4页Hospital Administration Journal of Chinese People's Liberation Army

摘　　要：本文系统介绍了医院管理会计的内涵、特征和与财务会计的区别;在客观描述军队医院经济管理科现行组织模式与主要功能的基础上,从成本确定、辅助决策、计划控制等方面详细论述了军队医院经济科管理会计职能定位的责任目标、原则要求、特征要领、工作内容和管理流程;并从意识理念、组织层级、职能提升、人员素质和技术方法等方面对军队医院经济管理科管理会计职能定位做出了思考与展望。The article discussed the difference of meaning and characteristic between hospital management accounting with finance accounting. On the basis of the description of organization mode and functions of economic management department, it elaborated the objectives, the principles, the characteristics, the contents and management flow of hospital accounting function orientation from the aspects as cost confirming, assistant decision - making, plan controlling etc. Finally, it made some discussions on status quo and trend of the accounting function orientation of military hsopital economic management.

关 键 词：军队医院 医院管理 卫生经济 管理会计 

分 类 号：R197.32[医药卫生—卫生事业管理]