Construction and application of economic operation analysis system for public hospitals from the per-spective of management accounting
10.3969/j.issn.1671-332X.2025.05.023
- VernacularTitle:管理会计视角下公立医院经济运行分析体系建设与应用
- Author:
Zhengyun YANG
1
;
Yi LIANG
;
Xiushan WANG
Author Information
1. 中山大学中山眼科中心 广东 广州 510623
- Publication Type:Journal Article
- Keywords:
Management accounting;
Public hospital;
Economic operation analysis system;
Economic benefits;
Man-agement efficiency
- From:
Modern Hospital
2025;25(5):745-750
- CountryChina
- Language:Chinese
-
Abstract:
Given the pivotal role of management accounting in optimizing economic operation of public hospitals,this study delves into the construction and application of an economic operation analysis system for public hospitals from the perspec-tive of management accounting.Three key aspects are explored to construct a systematic framework for the economic operation a-nalysis system of public hospitals:building foundational conditions,establishing a scientific,and rational indicator system,and applying diversified analysis methods.By conducting an in-depth case study of a representative sample hospital,this research summarizes the practical experience in constructing and implementing the economic operation analysis system and proposes feasi-ble management suggestions.This study aims to provide a practical guidance for public hospitals to further enhance their economic operation analysis and evaluation processes.
