Abstract：At present, the ministry of finance has issued important documents on management accounting, which greatly promotes the development of enterprise management accounting in China. However, the application of management accounting in public hospitals is relatively slow. With the in-depth development of the market economy and the reform of the medical and health system, the competition in the medical and health market has become increasingly fierce. In this environment, hospitals must recognize the need for management accounting to develop in hospitals in order to survive and achieve sustainable development. Firstly, the article introduces the main contents of the application of management accounting in public hospitals, including the principles of management accounting, hospital decision accounting, hospital control accounting, hospital responsibility accounting and performance evaluation. Secondly, it summarizes the characteristics of the application of management accounting in public hospitals, aiming at improving the efficiency and efficiency of hospital management, focusing on the future development of hospitals and making accounting functions, making accounting function rise to the height of modern comprehensive management, without howing follow the rules and regulations of financial accounting. One more, the significance of applying management accounting to the management of public hospitals is analyzed, including providing the basis for accounting information decision-making needed for the management of hospitals, deepening the performance appraisal of hospitals, and promoting the economic and social double benefits of public hospitals. Finally, this paper puts forward some suggestions on the development and application of management accounting in public hospitals, including recognizing the development situation of hospital management accounting, establishing the management accounting thought of hospital management, strengthening the training of hospital management accounting talents, promoting the informatization construction of hospital management accounting, formulating policies and standardizing the development of management accounting and other measures.
郑德亮1,2,3 王菊珍4. 新形势下管理会计在公立医院中的应用[J]. 中国医药导报, 2019, 16(28): 166-169,173.
ZHENG Deliang1,2,3 WANG Juzhen4. Application of management accounting in public hospitals under the new situation. 中国医药导报, 2019, 16(28): 166-169,173.
2019, Vol. 16 
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