Application Research Of Management Accounting System Construction In Public Hospitals In Henan Province

The current international situation and the domestic economic development situation is in urgent need of our country to change the economic development mode,and comprehensively promoting the construction of management accounting system is the urgent demand to accelerate the upgrade of economic transformation. On October27, 2014, the Ministry of Finance issued "instruction on the construction of the comprehensive management accounting system", which marked the development of management accounting has risen to the national strategic level. From "theory construction, the guidance system, the talent team construction, internationalize construction, external advisory services" five aspects of the management accounting system construction, "Instruction" put forward proposals and requirements. The core idea of management accounting is creating value for enterprises, therefore it is the most effective tool for enterprise strategy,business and finance to integrate. But management accounting began late in our country, it has not yet formed a complete theoretical construction in China. Based on our country 's basic national conditions, we can not copy the western management accounting, so at the present stage our country is in urgent need to form the local management accounting system.Because of their social roles, public hospitals should not be in excessive pursuit of interests, but the medical income canceled drug addition, relatively government subsidies lack, which leads the public hospital finance to the embarrassing situation.Public hospitals can only carry on fine management, through the application of management accounting system, reduce the cost to improve income. After the existing literature review and theoretical analysis, the following article finds that there are a number of issues in the management accounting system of public hospitals, and leads to the content of this article. Then with the " instruction " as the theoretical framework,this article investigates the application of management accounting system in public hospitals by questionnaire and on-the-spot interview researching ways, from "the target of management accounting, management accounting practice, the construction of management accounting talent team, management accounting internationalize construction ? management accounting external advisory services" five aspects.Through summary analysis of the questionnaire results and field interviews, this article summarizes the problems,which include“public hospital construction theory is not perfect, practical applications turns into a mere formality, management accounting talent shortage ” five aspects, which exist in the construction of the management accounting system. In view of these problems, this article puts forward some reasonable suggestions,such as strengthen the cultivation of management accounting personnel, increase theoretical research and promote the management of accounting internationalize construction and so on.