Management accounting, also known as internal reporting accounting, mainly based on the specific requirements of internal management, to provide the economic information needed for decision-making. The main goal of management accounting is to provide accounting information to the relevant information users within the enterprise to meet the needs of decision - making.
Management accounting is a social and economic development to a certain stage within the enterprise to strengthen economic management arising from, is the productive forces and the inevitable result of the development of scientific management theory. In China, management accounting began in the late 1970s. At present, it has gradually formed a modern management accounting discipline system with Chinese characteristics. With the deepening of the market economy, the status and function of management accounting is further demonstrated. Especially in the economic globalization, the construction of management accounting disciplines into a new period of development.
As the two branches of modern accounting, financial accounting and management accounting are closely linked, both belong to the accounting system. Hospital management accounting is no exception. Financial accounting is to measure the overall performance of the hospital, mainly to the hospital external information users regularly reflect the hospital's financial situation, operating results and other information, its main target is outside the hospital and hospitals have an interest in all aspects. The application of financial accounting information is mainly reflected in the objective and supervision of the completion of the matter to the hospital as a whole object. Financial accounting must strictly follow the national uniform accounting standards and industry accounting system, otherwise the accounting information will be dishonest in the hospital outside the stakeholders.
An important function of hospital management accounting is to measure the performance of the hospital departments, mainly based on the needs of hospital management at all levels to provide hospital managers to meet the business decision-making needs of economic information to improve hospital internal management for the purpose of its Service is within the hospital. And the financial and accounting information processing and finishing for the hospital business decision-making to provide forecasting program to control the whole process of business activities. Management accounting focuses on the future development of the hospital. It expands the function of financial accounting, predicts the future development of the hospital, takes the unfinished business as the object, prepares the hospital business activities, predicts future economic benefits, A number of implementations of the project are forecasted and evaluated for the purpose of generating the best decision.
Hospital management accounting does not need to follow the laws and regulations of financial accounting system, and is not subject to generally accepted accounting standards. It can formulate the internal management accounting system and method from the reality of the hospital. In terms of time, management accounting can be based on the needs of internal managers to determine the accounting period; from the scope of speaking, can be flexible arrangements for hospitals, departments, departments, teams and individuals to the business objectives and economic responsibility; from the method, flexible The use of a variety of measurement units, the comprehensive use of modern management techniques and methods for hospital managers to provide a variety of sexual information, to provide a reliable basis for business decision-making.
Cost accounting and hospital management accounting has a close "blood" relationship. Cost accounting is the predecessor of hospital management accounting, hospital management accounting data sources, it is subject to hospital management accounting embodied in the strategic decision. Cost accounting is the primary task of cost recognition, classification, attribution, calculation, assessment and so on. Hospital management accounting is around the hospital business decision-making and internal cost control, scientific prediction and evaluation.
Since the reform and opening up, China's hospitals have gradually implemented two levels of accounting between hospitals and departments and departments, and established the relevant job responsibility system and a series of accounting system, and enhance the management awareness and cost consciousness of hospital managers and medical personnel . To reduce the cost of medical expenses, rational allocation of health resources, build a harmonious relationship between doctors and patients, to solve the "expensive" problem, and promote the healthy development of the hospital, to obtain social and economic benefits of the management of the hospital management to promote the hospital's efforts to reduce revenue, Win situation. Thus, management accounting has played an important role in hospital management, has been the majority of hospital managers to use, is the financial accounting, cost accounting can not be replaced. The main functions of modern hospital management accounting: First, for all types of hospital managers at all levels to provide objective, scientific and practical internal accounting information and analysis of opinions; Second, modern accounting management accounting methods, technical methods and the implementation process, positive Participate in hospital management. The management accounting is to promote the implementation of the accounting control system in the form of "management". It is an important means to promote the scientific management and reasonable management of the hospital. Management accounting in the form of specific groups of knowledge, the use of forecasting, decision-making, analysis, evaluation and other modern management techniques for the hospital's business activities to provide a variety of scientific and optimal decision-making program, and supervision and control in real work, timely feedback, science Amended to continuously improve the hospital's management level. Therefore, the modern hospital management accounting, so that the accounting function to a comprehensive management level, from the scientific theory system and technical methods involved in hospital management and management of the whole process. The more economic development, the more important management accounting.
Hospital management accounting, whether as a new management discipline, or in the hospital management practice to be developed and applied a new technical methods, must be the total accountant and its corresponding working system to be protected. China's hospital economy is facing the opportunities and challenges of market economy integration after China's entry into the WTO. In this period, hospital management accounting is the reform and opening of the hospital, the implementation of full cost accounting, single disease limit, effectively reduce the cost of medical care, to solve the "expensive" problem with international health quality standards of strong guarantee. Services, supervision and management of the whole process of hospital management for the orderly operation of the hospital, play a positive role in promoting the healthy development.
The establishment of hospital management accountants association not only can promote the hospital management accounting in the hospital management application and development, but also can strengthen the hospital management accounting social status, strengthen management accounting responsibility and mission, is the majority of management and management accounting learning exchange Work experience of the place, but also training management accounting base.
Accounting computerization in our hospital is generally low application rate, weakening the role of management accounting. Management accounting software development seriously lagging behind, making a number of complex formulas and methods cannot be used, which is caused by the application of management accounting in the hospital management slow one of the reasons. At present, the majority of hospitals to carry out computerized accounting, just stay at the level afterwards, do not have the ability to control and advance prediction. Therefore, the construction of computer network is an inevitable trend to realize the scientific management of hospital, and it is the material basis for the effective function of modern hospital management accounting.
In summary, modern hospital management accounting is an important part of accounting, in promoting the standardization of the hospital, scientific and modern management plays an important role.