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现代医院管理会计是结合管理会计学和医疗卫生改革的实践经验建立起来的一门新的边缘性学科,是改革开放和市场经济的产物。本文就建立医院管理会计学科体系提出一些见解,以促进医院管理会计学科的建设发展。
Modern hospital management accounting is a new marginal discipline established by the practical experience of management accounting and health care reform, which is the product of reform and opening up and market economy. This article puts forward some opinions on establishing the system of hospital management accounting to promote the construction and development of hospital management accounting.