| 摘要: |
| 我国已进入经济社会发展新常态，公立医院既要面对进一步深化医疗体制改革，实现医院公益性、福利性的任务，又要面对社会资本进入医疗领域带来的激烈的市场竞争，就要求公立医院必须建立公立医院管理会计体系。通过明确公立医院管理会计体系，阐述公立医院管理会计体系建设的意义，而后找出当前我国公立医院管理会计体系建设的中存在的问题，并针对这些问题提出相应对策。 |
| 关键词: 管理会计 体系建设 公立医院 |
| DOI： |
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| 基金项目: |
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| Significance and Countermeasures of the Construction of Public Hospital Management Accounting System |
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| Abstract: |
| China has entered a new economic and social development, public hospitals have to face the further deepening of the medical system reform, public welfare and welfare, and to face the fierce market competition in the field of social capital into the medical field. It is necessary to build a public hospital management accounting system. The significance of the construction of public hospital management accounting system is expounded, the problems of the construction of public hospital management accounting system are found out, and the corresponding countermeasures are put forward. |
| Key words: management accounting,system construction,public hospital |
