摘要
围绕价值网络环境下公立医院的管理需求,从组织建设、人力支撑、信息系统等方面提出了医院管理会计体系的建设思路。医院可通过加强管理会计的相关组织及机制建设,重视多层次的管理会计人才队伍建设以及互联互通的信息化系统建设,更好地加强管理会计工作,做好价值网络环境下的分析预测、战略控制和运营管理。
Centering on the management needs of public hospitals under the value network environment,this paper puts forward the idea of the construction of hospital management accounting system from the aspects of organization construction,human resource support,information system and so on.Hospitals can strengthen the construction of relevant organizations and mechanisms of management accounting,pay attention to the construction of multi-level management accounting personnel and the construction of interconnected information system,strengthen management accounting,improve analysis and prediction,strategic control and operation management under the value network environment.
作者
吴雪晖
任馨
WU Xue-hui;REN Xin(West China Second University Hospital,Sichuan University,Chengdu Sichuan 610041,China;不详)
关键词
公立医院
战略管理
管理会计
价值网络
public hospital
strategic management
management accounting
value network
