摘要
相关部门在制定会计制度时明确要求要以权责发生制核算财务会计业务,以收付实现制核算预算会计业务。会计制度的不断完善推动了医院预算管理的变革。分析了医院预算管理的现状,阐述了管理会计应用视角下医院预算管理一体化的意义,提出了管理会计应用视角下医院预算管理一体化的构建方式。
The relevant departments explicitly require the adoption of accrual accounting for financial accounting and cash basis accounting for budget accounting in the formulation of accounting standards.The continuous improvement of accounting standards promotes the transformation of hospital budget management.This paper analyzes the current situation of hospital budget management,expounds the significance of hospital budget management integration from the perspective of management accounting application,and puts forward the construction method of hospital budget management integration from the perspective of management accounting application.
作者
刘红梅
路敏
LIU Hong-mei;LU Min(The Second Affiliated Hospital of Dalian Medical University)
出处
《当代会计》
2023年第8期181-183,共3页
Contemporary Accounting
基金
辽宁省卫生经济学会第二批重点研究课题“深化以公益性为导向的公立医院改革研究”(课题编号:LNHEA2023023)。
关键词
管理会计
预算管理一体化
医院
management accounting
integrated budget management
hospital
