摘　　要

在我国正在推行医疗卫生制度改革的背景下，加强管理会计在我国医院财务管理中的应用，对增强医院的市场竞争意识和创新意识，有效降低医院运行成本，促进我国医院优质、高效发展，有着重要的现实意义。加强管理会计在医院财务管理中的运用，是医院在市场经济条件下，加强医院财务管理的一种全新管理思路。重视管理会计在医院财务管理中的作用，对提高我国医院的财务管理水平有重要作用。

本文通过查阅相关文献及对医院现行制度的调查，对管理会计在医院中的应用进行研究。试图达到目的：（1）了解管理会计在医院中应用的现状；（2）对现状进行深入分析，找寻其在应用中所存在的不足；（3）找出造成这些不足的原因，寻找切实可行的对策。

主要通过文献研究法、结合法、定性和定量等多种研究方法对管理会计在医院中的应用进行研究。首先，阅读管理会计在各领域中应用的相关文献，并在此基础上研究总结观点。其次，了解医院现行管理制度。进而在探索管理会计在医院中的应用的过程中，综合运用会计学、经济学、管理学等学科的知识进行深入研究。

关键词：医疗卫生制度改革；管理会计；财务管理；医院现行管理制度

On the application of management accounting in the hospital

Abstract

In our country is pushing medical health system reform background, strengthen management accounting in our hospital financial management application, to enhance the hospital market competition awareness and innovation awareness, effectively reduce the hospital operation cost, promote the development of hospital high quality, and high efficiency, has important practical significance. To strengthen management accounting in the use of the hospital financial management, is the hospital under the conditions of market economy, strengthen the financial management of a new managerial train of thought. Attaching importance to the management accounting in the role of the hospital financial management, to improve the financial management level in our country the hospital has an important role.

This article through the literature review and investigation of the current system of hospital, to the management accounting of the application in the hospital. Try to achieve the objective: (1) to understand the management accounting in the present situation of the application of hospital; (2) analysis of the present situation, looking for the application of the shortcomings of the; (3) to find out the reason caused these disadvantages, looking for some feasible countermeasures.

Mainly through the literature research, combination, qualitative and quantitative research methods of the management accounting in the applications of the hospital. First, read the management accounting in the fields of the applications of the relevant literature, and based on this study summarized view. Second, understand the current management system hospital. And in the exploration of the application of the management accounting in the hospital of the process, the integrated use of accounting, economics, management of the knowledge of the subject further research and study.

Keywords: medical health system reform； Management accounting， Financial management； The hospital management system

目　　录

摘　　要………………………………………………………………………………………………………………. 1

引言………………………………………………………………………………………………………………. 2

一、管理会计的职能…………………………………………………………………………………………….. 3

（一）预测经济前景与参与经济决策…………………………………………………………….. 3

（二）规划经营目标与控制经济过程…………………………………………………………….. 3

（三）考核评价经营业绩………………………………………………………………………………. 3

二、医院管理会计的应用现状………………………………………………………………………………. 4

三、医院管理会计存在的问题………………………………………………………………………………. 4

（一）缺乏规范的会计核算方法……………………………………………………………………. 4

（二）缺乏高素质的会计人员……………………………………………………………………….. 5