On setting up the discipline group of hospital management accounting in China
- VernacularTitle:论构建我国医院管理会计学科体系
- Author:
Xiaoyu ZHANG
- Publication Type:Journal Article
- Keywords:
Hospital;
Management accounting;
Discipline group
- From:
Chinese Journal of Hospital Administration
1996;0(02):-
- CountryChina
- Language:Chinese
-
Abstract:
Contemporary hospital management accounting is a new marginal discipline that has been set up on the basis of contemporary management accounting and practical experience in domestic hospital reform.The discipline group of hospital management accounting focuses on basic management accounting affairs and gives consideration to new management accounting developments that fit in with the characteristics of the hospital.Hospital management accounting can be divided into subdisciplines,including hospital forecast and decision-making accounting,hospital control accounting,and hospital liability accounting.With the establishment and development of the discipline of hospital management accounting in the country,high-level hospital management accounting with Chinese characteristics should also be gradually set up.
