基于管理会计视角的公立医院财务管理研究

Research on financial management of public hospitals from the perspective of management accounting

摘要

本文聚焦于管理会计视角之下，剖析公立医院财务管理存在的关键问题，这些问题包含成本核算的粗放、预算与战略之间的脱节、绩效评价出现的导向偏差、内部报告给予的支持不足问题以及业财融合表现薄弱等方面。目的在于探索运用管理会计工具优化财务管理效能，通过研究进而提出诸多核心策略如构建精细化成本管理体系、对战略预算加以深化、建立起能够创造价值的绩效评价模式、打造可提供决策支持的报告系统以及推动业财之间实现深度融合等，为公立医院在提升资源配置效率以及运营管理水平方面提供系统解决方案。

Abstract

This paper examines key challenges in financial management of public hospitals through a management accounting lens. The identified issues include crude cost accounting practices, disconnect between budgeting and strategic planning, performance evaluation biases, insufficient support from internal reporting systems, and weak integration between business operations and financial management. The study proposes core strategies to optimize financial management efficiency using management accounting tools, including establishing a refined cost management system, deepening strategic budgeting processes, developing value-creating performance evaluation models, creating decision-support reporting systems, and promoting deep integration between business operations and financial management. These solutions aim to provide systematic approaches for public hospitals to enhance resource allocation efficiency and operational management capabilities.

关键词

管理会计 / 公立医院 / 财务管理 / 成本管控

Key words

management accounting / public hospital / financial management / cost control

参考文献

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