责任会计在新形势下医院管理中的应用  

Application of responsibility accounting in hospital management under new environment

作　　者：郑伯勤[1] 

机构地区：[1]汕头市中心医院计财科,汕头市金园区外马路114号515031

出　　处：《中国医院》2012年第7期72-74,共3页Chinese Hospitals

摘　　要：责任会计在企业经营管理中应用已经非常成熟且卓有成效,但在医院管理中的应用还处于初级阶段。本文论述了责任会计在医院管理中应用的必要性,分析了医院应用责任会计的外部动因和内部条件,提出了责任会计在医院管理中应用的方法和步骤以及实施责任会计需注意的问题。指出新形势下在医院管理中应用责任会计,提高医院的综合竞争力显得尤为重要。The applying of responsibility accounting in enterprise is mature and effectiveness,but is only at primary stage in hospital management.The necessity of introducing responsibility accounting in hospital management is discussed.The internal conditions and external agents of applying responsibility accounting,methods,stages and problems of responsibility accounting applying is also analyzed.Applying responsibility accounting in hospital management under new environment is important for hospital improving total competition.

关 键 词：医院管理 管理会计 责任会计 

分 类 号：R197.32[医药卫生—卫生事业管理]