| 摘要: |
| 本文介绍了管理会计在公立医院经济运营分析中两大方面的应用价值，包括发挥管理会计对公立医院发展方式转变的信息支持作用，引导财务人员从核算会计转型为业务科室合作伙伴。结合财会制度、公立医院综合改革指导意见等医改文件，从管理会计视角提出了公立医院经济运营分析报告参考框架。 |
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| Economic Operation Analysis of Public Hospitals Based on the Perspective of Management Accounting |
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| Abstract: |
| This article introduces the two respects application value of management accounting in economic operation analysis of public hospitals, including management accounting should provide information to support the change of public hospitals development mode, guide the transformation of financial personnel from accounting to business department cooperation partner. Combined with financial accounting system and health care reform documents such as public hospitals comprehensive reform instruction etc., this article proposes the reference framework of economic operation analysis in public hospitals from the perspective of management accounting. |
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