对当前医院管理会计的研究

摘要：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。
关键词：医院管理；管理会计；经济
Abstract: Modern hospital management accountant unifies a new marginal discipline which the management accounting and the health reform's experience establishes, is the reform and open policy and the market economy product. This article establishes hospital management accountant the discipline system to propose some opinions, promotes hospital management accountant the discipline construction development.