【摘要】 医院建立管理会计制度和组织体系,形成从总会计师——管理会计——责任会计——经济管理员的管理会计网络,实行总会计师负责制,建立责任会计制度和经济管理员制度 转变财务人员职能,通过实行全面预测管理,提高经营效果;参与医院决策管理,确保资金正常运转和合理利用;实施计划目标管理,有效指导经营活动;实施全面量、本、利分析,合理分配等科学有效的管理会计办法,医院取得综合效益好,经济实力增强,医疗服务工作量大幅度提高,经营效益持续增长的成效,实现了优质、高效、低耗的目标。更多还原

【Abstract】 An accounting service system of accountant - in - chief, managing accountant, responsible accountant, and accountant with accountant - in - chief leading the accountanl work, is described with regard to how the system works to contribute in: reform of outdated rules and regulations according; to laws of economy and of modernized scientific management; participation in making major decisions in hospital for ensuring the normal operation, rational allocation and utilization of funds and other resources; opening up new sources of revenue and cutting back on expenditures; striving to practise economy and do more things with less money; computerization, cost - effectiveness, efficiency benefits of accounting process; market research with the aim of sustained, stable, coordinated development of hospital services.更多还原