管理会计在国内公立医院应用情况调查研究  

Investigation and research on the application of management accounting in public hospitals in China

作　　者：臧芝红[1] 张彬[1] 柴超 王争[1] 刘英梅[1] ZANG Zhihong;ZHANG Bin;CHAI Chao;WANG Zheng;LIU Yingmei(China-Japan Friendship Hospital,Beijing,100029,PRC)

机构地区：[1]中日友好医院,北京市100029

出　　处：《中国医院》2020年第4期33-35,共3页Chinese Hospitals

基　　金：中日友好医院院级课题(2018-1-GL-2)。

摘　　要：目的:了解管理会计在国内公立医院的应用现状,为公立医院管理会计的发展提出建议。方法:通过问卷调查收集资料并进行统计分析;样本覆盖国内26个省、自治区、直辖市。结果:从总体情况看,在公立医院管理会计重要性的认识、管理会计机构设置和应用领域方面有待改进;从具体应用看,在战略管理、预算管理、成本管理、绩效管理和风险管理方面尚需完善。结论:国内公立医院对管理会计的应用尚需在领导重视、机构设置、制度建设、人才培养、信息系统和借助中介力量等方面进行加强。Objective:To study the application status of management accounting in public hospitals,and put forward suggestions for the development of management accounting in public hospitals.Method:By sending out questionnaires,collecting specific and detailed data and making statistical analysis,the results of the survey are universal,representative and typical.Result:In general,the importance of management accounting in public hospitals,the establishment of management accounting institutions and the application of management accounting need to be improved.From the specific application point of view,strategic management,budget management,cost management,performance management and risk management still need to be improved.Conclusion:Strengthen leadership attention,institution setting,system building,personnel training,information system and the use of intermediary forces.

关 键 词：管理会计 公立医院 经济管理 财务管理 

分 类 号：R195[医药卫生—卫生统计学]