[1]解媛媛,顾佳辉,薛 莲,等.基于管理会计的医院全面预算管理一体化建设探析[J].卫生经济研究,2020,(03):49-52.
 XIE Yuan-yuan,GU Jia-hui,XUE Lian,et al.Analysis of Integrated Construction of Hospital Comprehensive Budget Management Based on Management Accounting[J].Journal Press of Health Economics Research,2020,(03):49-52.
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基于管理会计的医院全面预算管理一体化建设探析
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
期数:
2020年03期
页码:
49-52
栏目:
财务与审计
出版日期:
2020-03-04

文章信息/Info

Title:
Analysis of Integrated Construction of Hospital Comprehensive Budget Management Based on Management Accounting
作者:
解媛媛1顾佳辉1 薛 莲1顾立岩1
1.上海交通大学医学院附属第九人民医院,上海交通大学中国医院发展研究院学科建设研究所,上海 200011
Author(s):
XIE Yuan-yuanGU Jia-huiXUE LianGU Li-yan
The Ninth People's Hospital Affiliated to Shanghai Jiao Tong University School of Medicine,Shanghai 200011,China
关键词:
管理会计医院全面预算管理一体化全面预算管理
Keywords:
management accountinghospital comprehensive budget managementintegrated comprehensive budget management
分类号:
R195
文献标志码:
A
摘要:
结合上海申康医院发展中心推动全面预算管理对管理会计方法和理念的应用,探索基于管理会计的一体化全面预算管理体系建设实施办法,以期对构建医院管理会计体系提供参考。
Abstract:
Based on the promotion of comprehensive budget management in management accounting methods and concepts by the Shanghai Shenkang Hospital Development Center,this paper explored the implementation of an integrated comprehensive budget management system based on management accounting,with a view to providing a reference for the construction of a hospital management accounting system.

参考文献/References:

[1] 徐迅.公立医院管理会计体系探析[J].卫生经济研究,2018(3):58-60.
[2] 徐力新.公立医院搭建管理会计报告体系的思考[J].卫生经济研究,2019(6):68-71.
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[4] 薛林南,线春艳,郭宛丽,等.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(7):62-65.
[5] 王英.政府会计制度下全面预算管理探析[J].卫生经济研究,2019(6):68-71.

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更新日期/Last Update: 2020-03-04