管理会计在公立医院改革中的应用框架设计  

Design of Framework Application of Managerial Accounting in the Reform of Public Hospitals

作　　者：李乐波[1] 王丽[2] 李慧媛[3] 

机构地区：[1]绍兴市人民医院//浙江大学绍兴医院,绍兴市妇幼保健院,浙江绍兴312000 [2]浙江省肿瘤医院,浙江杭州310000 [3]承德石油高等专科学校,河北承德067000

出　　处：《现代医院》2017年第4期511-513,共3页Modern Hospitals

基　　金：浙江省医药卫生科技计划项目(2016KYB312);浙江省卫生经济学会资助课题;浙江省医药卫生科技计划项目(编号:2013KYB265);浙江省卫生经济学会资助课题;浙江省医院可持续发展华润三九研究基金项目(编号:2014ZHA-HRSJ211);浙江省医院可持续发展华润三九研究

摘　　要：目的选择恰当的财会管理工具提升公立医院改革成效。方法采用米切尔评分原则确定公立医院改革利益相关者、文献复习法归纳公立医院改革主要内容、德尔菲法确定公立医院改革财会协作内容、比较分析法确定配套适用的管理会计方法或工具,实地调查法、统计学方法实践检验管理会计应用框架可行性、对比评价应用成效。结果构建出具有四个层次的管理会计应用框架。结论运用本文设计的管理会计应用框架,可进一步促进公立医院改革成效的提升。Objective To select appropriate financial management tools so as to improve the effectiveness of public hospitals＇ reform. Methods Using Mitchell score - based approach to determine stakeholders of the reform, using Meta - a- nalysis principle to sum up main contents of the reform, using Delphi method to determine contents of financial cooperation of the reform, using comparative - analysis method to determine the means or tools of the matching managerial accounting, using field method and statistical method to verify the feasibility of application framework of the managerial accounting as well as to evaluate the application effectiveness. Results A four - level application framework of managerial accounting was estab- lished. Conclusion Adopting the application framework of managerial accounting designed in this article could further enhance the effectiveness of public hospitals＇ reform.

关 键 词：公立医院 改革 管理会计 应用框架 设计 

分 类 号：R197.38[医药卫生—卫生事业管理]