加强公立医院管理会计建设与实践的探讨  

Discussion on strengthening the construction and practice of management accounting in public hospitals

作　　者：薛林南[1] 线春艳[1] 郭宛丽[1] 谈娜[1] 陈颖[1] XUE Lin-nan XIAN Chun-yan GUO Wan-li TAN Na CHEN Ying(Peking University third Hospital, Beijing 100191,China)

机构地区：[1]北京大学第三医院,北京100191

出　　处：《卫生经济研究》2017年第7期62-65,共4页

摘　　要：通过对管理会计特点、职能、现状进行分析,探讨如何进一步加强公立医院管理会计的建设与实践:从文化氛围、工作机制、基础业务、人才队伍和理论研究等方面着手,切实发挥管理会计"价值创造"的作用,促进公立医院健康可持续发展。Through analyzing the characteristics, function and current situation of management accounting, this paper explored how to further strengthen the construction and practice of management accounting in public hospital. Government should take advantage of value creation function of management accounting and promote the healthy and sustainable development of public hospitals from the perspective of cultural atmosphere, working mechanism, basic business, talent team and theoretical research and others.

关 键 词：管理会计 财务会计 公立医院 

分 类 号：R197.322[医药卫生—卫生事业管理]