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                  公立医院管理会计存在的问题与解决策略

                  时间:2018-12-27 来源:中国集体经济 作者:徐婷婷 本文字数:2686字

                    摘    要: 随着社会经济的不断发展,管理会计成为公立医院管理中不可或缺的部分。文章通过分析公立医院管理会计的职能作用,说明了管理会计存在的必要性,并针对管理会计在公立医院实行过程中存在的问题提出相关的建议。

                    关键词: 星云棋牌官网下载公立医院; 管理会计; 医院管理;

                    GUANLIHUIJIZUOWEIYIMENJIANJUDANWEIZHANLVE、CAIWUYIJIYEWUYITIHUADEFUHEXINGXUEKE,ZHUYAOWEIMANZUDANWEINEIBUJINGYINGGUANLIDECAIWUXUQIU,QIZHUYAOGONGZUOSHITONGGUODUIXIANGGUANCAIWUXINXIJINXINGFENXIBIDUI,WEIDANWEIGUIHUA、JUECE、KONGZHIHEPINGJIATIGONGSUOXUDEGEZHONGSHUJUHEZILIAO,WEIYIYUANHELIYOUXIAOLIYONGCAIWUZIJINFAHUIZHONGYAODEZUOYONG。ZI2014NIANGUOJIACAIWUBUFABU《GUANYUQUANMIANTUIJINGUANLIHUIJITIXIJIANSHEDEZHIDAOYIJIAN》DEXIANGGUANWENJIAN,GUANLIHUIJITIXIDEJIANSHEQUANMIANTUIJINDAOGEJIDANWEI、ZUZHIYIJIJIGOU,GUANLIHUIJIDEDAOLEKUAYUESHIDEFAZHAN。YILIAOWEISHENGZUOWEIGUOMINJINGJITIXIZHONGDEZHUYAOXINGYE,DUIYUGUANLIHUIJIDEXUQIURIQUQIANGLIE。YINCI,GONGLIYIYUANJIXUYINRUGUANLIHUIJIDELILUNHEYINGYONG,YIBAOZHANGYIYUANDENEIBUGUANLISHUNLIJINXING。

                    一、公立医院管理会计的职能作用

                    1. 预测功能。

                    GUANLIHUIJILIYONGQIFANGFADUOYANG、XINXIFENGFUDETEDIAN,DUIYILIAOXINGYEFAZHANQUSHI、YIYUANNEIBUGUANLIYIJIZIYUANYOUHUAPEIZHIJINXINGZHENGLIFENXI,JIEHECAIWUHUODONGDESHIJIQINGKUANG,CHONGFENKAOLVYIYUANJINGJIFENGXIANTIAOJIANDEYUESHU,JIJIZHUDONGKAIZHANYIYUFANGWEIJICHUDEYUCEHUODONG,YOUMUDEYUCEHETUICEYIYUANZHENGTIDEWEILAIFAZHANZOUXIANG,SHIXIANYIYUANNEIBUGUANLIDEYOUXIAOKONGZHI。

                    2. 规划功能。

                    GUANLIHUIJITONGGUOBIANZHIGEXIANGJIHUAHEYUSUANLAIDADAOGUIHUAJINGYINGMUBIAODEZHINENG。ZAIYIYUANDENIANZHONGJIHUAZHIDINGSHI,YIYUANJIANGQUEDINGDEGONGZUOMUBIAOXIHUAFENJIEDAOGEGEKESHI,ZERENLUOSHIDAOJUTIRENYUAN,CONGERHELIYOUXIAODIZUZHIXIEDIAOYIYUANGEXIANGGONGZUOGUIHUADEYOUXIAOZHIXING。

                    3. 决策功能。

                    管理会计在根据医院的长期发展以及相关经济效益的目标搜集、整理有关信息资料,通过各种分析工具的测算,人、财、物等资源配置的合理分析,以及对每个科室资金投入的科学评估,最终计算相关的财政评价指标,并作出科学的决策方案意见。
                   

                  公立医院管理会计存在的问题与解决策略
                   

                    4. 控制功能。

                  星云棋牌官网下载   GUANLIHUIJITONGGUOZHENGLIDALIANGDECAIWUXINXIJINXINGFENXIDUIBI,DUIYUYUJIHUAFAZHANPIANCHADEYILIAOYEWUHUODONGHEGONGZUOLIUCHENGJINXINGYUANYINFENXI,BINGJISHICAIQUCUOSHIDIAOZHENGYIJICHIXUGENJINJINCHENG,DUIYUDUANQIWUFAJIEJUEDEYILIAOWENTIZHONGXINZHIDINGXINDEGONGZUOJIHUA,TONGGUOBUDUANYOUHUAZISHENJISHUTIAOJIANZHUBUGONGKEJISHUNANTI,ZUIZHONGQUEBAOGEXIANGYILIAOHUODONGDEZHENGCHANGYUNXING。

                    5. 评价功能。

                  星云棋牌官网下载   GUANLIHUIJIFENBIECONGGONGZHONGMANYIDU、ZHENGFUZHILINGZHIXINGXIAOLI、FEIYONGKONGZHI、BINGLIJIEGOUHELIYIJIYILIAOFUWUZHILIANGANQUANDENGDUOGEFANGMIANLAIDUIYIYUANGEKESHIRENYUANJINXINGJIXIAOPINGJIA,BANGZHUYIYUANGEKESHICHENGYUANMINGQUEGEZIZEREN,BINGJIANGYOUXIAODEKAOHEZERENZHIBIAODEZHIXINGQINGKUANGFANKUIDAOJUTIBUMEN,ZHAOCHUCHENGJIYUBUZU,CHIXUGAIJINYIYUANDEYEWULIUCHENG,WEIJIANGCHENGZHIDUDESHISHITIGONGBIYAODEYIJU。

                    二、公立医院管理会计存在的问题

                    1. 管理会计理论发展薄弱。

                    JINXIENIANLAI,GUANLIHUIJILILUNZAIWOGUOFEISUFAZHAN,DANQIFAZHANDESHIJIANYUANYUANWANYUCAIWUHUIJI,HENDUOGUANDIANSHANGWEICHENGSHU。GUANLIHUIJIZUOWEIGUANLIXUEYUHUIJIXUEDEJIEHE,ZAIHENDUOLINGYURENGJIEJIANGUOWAIYIYOUJINGYAN,SHANGWEIXINGCHENGYITAOSHIHEWOGUOHUIJIGUANLIFAZHANDEGUANLIHUIJITIXI,YINCIZAISHISHIGUOCHENGZHONG,RENGHUIYOUBUSHIPEIDEXIANXIANGFASHENG。ZAIGONGLIYIYUANDEGUANLIZHONG,GUANLIHUIJILILUNDEBORUOXIANXIANGNANYIYINGDUIYIYUANZIJINYUNXINGDEYOUXIAOSHIJIAN,CHUXIANLILUNYUSHIJIANDETUOJIE。

                    2. 公立医院管理层未充分重视管理会计工作。

                  星云棋牌官网下载   MUQIAN,ZHIYOUJISHAOSHUYIYUANSHEZHILEGUANLIHUIJIDEKESHI,DABUFENGONGLIYIYUANSHANGWEIJIANLIGUANLIHUIJITIXI。ZAIHUIJIGONGZUOZHONG,HENDUOGONGLIYIYUANGUANLIZHEJICAIWURENYUANDUIYUHUIJIDERENSHIZHIJUXIANYUDUIYUYIFASHENGDEYEWUJINXINGBAOZHANG、HESUANYIJITIANBAOBAOBIAO,QITAGUANLIGONGZUORENGXUJIAOYIQITABUMEN,YINCIDADAJIANGDILEGONGLIYIYUANDEGUANLIXIAOLV。HENDUOZHONGXIAOYIYUANDEDUIYUANGUANLIHUIJIDELINIANGENGWEILUOHOU,RENWEIGUANLIHUIJIDUIYUYIYUANDEGUANLIBINGMEIYOUYONGCHU。DUIYUGUANLIHUIJITIXIDEHUSHIYANZHONGZUAIGONGLIYIYUANGUANLIHUIJITIXIDEFAZHAN。

                    3. 相关信息化系统的欠缺。

                    XIANJIEDUAN,JIAODUOGONGLIYIYUANGUANLIXINXIHUAXITONGSHANGWEIJIANQUAN,HUOYIYOUXITONGBINGWEIXINGCHENGWANQUANXUNHUANDEFENGBIXITONG,YINCIHUICHUXIANXINXIBUDUICHENGXIANXIANG。ERGUANLIHUIJIZAIJINXINGQIZHINENGSHI,HUISHEJIDAODALIANGDEYEWUHECAIWUSHUJU,RURUOXIANGGUANXINXIXITONGBUJIANQUAN,HUISHIFENXIJIEGUOWUCHAJIAODA,ZUIZHONGKENENGHUIDAOZHIYIYUANGEXIANGYEWUDEJINGYINGBUSHAN。

                    4. 专业管理会计人才的缺失。

                  星云棋牌官网下载   SUIRANYOUYIBUFENGONGLIYIYUANSHEZHIGUANLIHUIJIDEGANGWEI,DANDUIYUQIGANGWEIDEZERENSHANGWEIMINGQUE。YOUYUSHANGJILINGDAODUIYUGUANLIHUIJIGANGWEIDEBUZHONGSHI,HUICHUXIANJIANRENXIANXIANG。YOUYUFEIZHUANYEGUANLIHUIJIDUIYUGUANLIHUIJIZHISHIDEQUEFA,NANYIHELIZHANGWOGUANLIHUIJIGONGJUJIFANGFA,YEWUJINENGJIAODI,ZONGHESUZHIBUGAO,YINCIWUFASHENGRENGUANLIHUIJIGONGZUO。ZAIZHEIFANGMIAN,GONGLIYIYUANDUIYUGUANLIHUIJIGANGWEIDEMINGQUEFEICHANGPOQIE。

                    三、公立医院管理会计的建议

                    1. 深化管理会计理论建设。

                  星云棋牌官网下载   MUQIAN,GUANLIHUIJILILUNTIXIFAZHANJIAOWEIBORUODEXIANZHUANGYIJINGBURONGXIAOQU,ZHENDUIGAIXIANXIANG,ZHENGFUBUMENYINGGAIJIAJINYANJIUJUYOUZHONGGUOTESEDEGUANLIHUIJITIXI。ZAIGONGLIYIYUANNEIBU,DUIYUSHISHIGUANLIHUIJIDEGUOCHENGZHONGCHUXIANDEWENTI,YINGJISHIFANKUISHANGJIBUMEN,BINGKAIZHANXIANGGUANGUANLIHUIJIXUESHUJIAOLIU,TUIJINLILUNGONGJUYUSHIJIANTANSUOBUDUANRONGHE。

                    2. 强化公立医院管理层对管理会计的认识。

                    GUANLIHUIJIGONGZUONENGFOUSHUNLIKAIZHAN,YUYIYUANGUANLIZHEDEZHONGSHIMIBUKEFEN。SHOUXIAN,YIYUANGUANLIZHEXUYAOJIAQIANGDUIYUGUANLIHUIJITIXILILUNDEXUEXI,QUANMIANLEJIEGUANLIHUIJIDUIYUGONGLIYIYUANGUANLIDEZHONGYAOXING。QICI,DUIYUGUANLIHUIJIGONGZUODEJINXING,GUANLICENGYINGGAISHEZHIZHUANZHIGANGWEI,BINGJIANGGUANLIHUIJIGANGWEINARUDAONIANDUKAOHEDANGZHONG,CAIQUJIANGFACUOSHIDIAODONGCAIHUIRENYUANDEJIJIXING。YIYUANGUANLIZHETONGGUOBUDUANYOUHUAGUANLIHUIJITIXIJIANSHE,NENGGOUCUJINYIYUANCAIWUGONGZUOGAOXIAOWANCHENG。

                    3. 建立管理会计信息化系统。

                    YIYUANGUANLIHUIJIXINXIHUAXITONGSHIGUANLIHUIJIXINXIZHILIANGDEWUZHIJICHUBAOZHANG。ZHENDUIXIANJIEDUANCHUXIANDEWEIXINGCHENGWANQUANXUNHUANDEFENGBIXITONG,GONGLIYIYUANYINGXUANZEXIANJINDEGUANLIHUIJIRUANJIAN,SHENHUAGUANLIXINXIHUAXITONGDEFUGAIFANWEI,JIANGGUANLIHUIJIYUXINXIHUAJISHUYOUXIAOQUANMIANRONGHE,SHIXIANDUIGUANLIHUIJISUOXUDEGEXIANGCAIWUSHUJUDESHOUJI,BINGTONGGUODUIQIJINXINGFENXICHULI,YICITIGAOGONGLIYIYUANDEGUANLIXIAOLV。

                    4. 加强管理会计人才队伍建设。

                    GUANLIHUIJIRENYUANDEZHUANYECHENGDUJUEDINGLEYIYUANGUANLIHUIJITIXIJIANLIDECHENGGONGYUFOU。YIYUANGUANLIHUIJIRENYUANXUYAOJIANBEIGUANLIYUHUIJILIANGFANGMIANDEZHISHIJIEGOU,BINGJIANGQIYUYIYUANSHIJIQINGKUANGXIANGJIEHE,ZUIZHONGSHIXIANDUIYIYUANDEYOUXIAOGUANLI。YINCI,GONGLIYIYUANSHOUXIANYAOJIAQIANGDUIXIANGGUANRENCAIDEYINJIN,DUIYUGUANLIHUIJIGONGZUODEJINXINGDAHAOJICHU。QICI,DUIYUXIANYOUDEGUANLIHUIJIRENYUAN,YIYUANYINGTIGONGZHENDUIXINGQIANGHUAJISHUPEIXUN,TONGGUODUIYUXIANYOURENYUANZHISHIDEBUDUANGENGXIN,TIGAOGUANLIHUIJIRENYUANDEGONGZUOSHUIPING,CONGERGENGWEIYOUXIAODEYINGDUIYIYUANYUNXINGGUOCHENGZHONGKENENGCHUXIANDEBUTONGQINGKUANG。

                    参考文献

                    [1]薛林南,线春艳,郭宛丽,谈娜,陈颖.加强公立医院管理会计建设与实践的探讨[J].卫生经济研究,2017(07).
                    [2]常元美,刘朗,高育红.公立医院管理会计体系建设的意义与对策[J].中国医院管理,2016(07).
                    [3]薛琼.公立医院管理会计现状和体系建设研究[J].纳税,2018(36).
                    [4]方霞波.在公立医院精细化管理中实施管理会计[J].中国卫生经济,2015(06).
                    [5]韩嘉,黄娟,陈梦男,王岩.公立医院管理会计的发展与建议[J].医院管理论坛,2017(12).

                    本文引用格式:徐婷婷.公立医院管理会计的发展及建议[J].中国集体经济,2020(01):154-155.
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