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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:

42

期数:

2025年10期

页码:

67-69

栏目:

财务与审计

出版日期:

2025-09-30

文章信息/Info

Title:

Study on the Integration and Innovation of Financial Accounting and Management Accounting in Public Hospitals

作者:

吴哲文¹; 朱忠君²

1.湖北水总水利水电建设股份有限公司，湖北 武汉 430050
2.华中科技大学同济医学院附属同济医院，湖北 武汉 430030

Author(s):

WU Zhewen;  ZHU Zhongjun

Hubei Shui Zong Water Resources and Hydropower Construction Co., Ltd., Wuhan Hubei 430050, China

关键词:

公立医院; 财务会计; 管理会计; 融合创新

Keywords:

public hospitals;  financial accounting;  management accounting;  integration and innovation

分类号:

R197

文献标志码:

A

摘要:

财务会计与管理会计的融合创新，是推动公立医院财务管理改革的关键举措；目前受传统财务管理模式的影响，存在两者职能划分不清、管理会计队伍建设滞后、财务管理信息化转型困难等问题。对此，应以财务会计与管理会计的协同发展为基础，通过明确职能定位、完善组织架构、加强队伍建设、推进信息化转型等，实现财务会计与管理会计的融合创新，提高医院财务管理效能。

Abstract:

The integration and innovation of financial accounting and management accounting represent a key measure to advance financial management reform in public hospitals. At present, influenced by traditional financial management models, there are problems such as unclear division of functions between the two, lagging construction of management accounting team, and difficulties in the transformation of financial management informatization. In this regard, based on the coordinated development of financial accounting and management accounting, the integration and innovation of financial accounting and management accounting can be achieved by clarifying functional positioning, improving organizational structure, strengthening team building, and promoting information technology transformation, so as to improve the efficiency of hospital financial management.

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更新日期/Last Update: 2025-09-30