Research On The Application Of Public Hospital Management Accounting Information System

Since the 20 th century,China's accounting has made many achievements.From 2014,the ministry of finance has issued a number of documents related to management accounting,in which it is mentioned to strengthen the construction of management accounting information system.In 2009,the CPC central committee and the state council proposed to deepen the reform of the medical and health care system,which was gradually popularized in 2011.The new medical reform policy puts forward new requirements for public hospitals,including returning to public welfare,canceling drug addition and strictly controlling medical insurance cost,etc.This environment puts forward new requirements for the management level and service efficiency of public hospitals.Management accounting information system is an integrated system that USES modern information technology means to sort,process,calculate and analyze financial and business information of enterprises and public institutions,and finally provides effective information support and decision-making reference for enterprises and public institutions.Under the policy encouragement,the application of management accounting information system in public hospitals can realize the program,standardization and high efficiency of business management and financial management,improve the management level and service efficiency of public hospitals,and be beneficial to solve a series of problems in the new environment.In this paper,based on the existing research results,through to the HD hospital to study the application of management accounting information system,to get relevant inspiration of management accounting information system application,the perfect HD hospital management accounting information system to provide the countermeasures and Suggestions,for the application of management accounting information system in public hospital and development to provide experience for reference.Firstly,this paper introduces the background and significance of the research on the application of management accounting information system,emphasizes the advantages and importance of the application of management accounting information system to public hospitals,and believes that the application of management accounting information system can effectively improve the quality of management accounting information in public hospitals and improve the overall management level of public hospitals.Secondly,it introduces the related conceptual theory of management accounting information system,which lays the theoretical foundation for the case study.Then it introduces the background,characteristics and current situation of applying management accounting information system in public hospitals.Thirdly,the architecture and application effects of HD hospital management accounting information system were analyzed in four modules,namely budget,cost,performance and leadership operation analysis,and the results and experience of HD hospital were summarized.Finally put forward the HD hospital management accounting information system still exist management accounting information system target fuzzy,safety,management information system for accounting information system and HD hospital internal control system of incomplete fusion and management accounting personnel lack of professionalism,application of management accounting information system to solve these problems put forward clear objectives,to strengthen the construction of management accounting information system security,optimization of HD hospital internal control system and strengthen the management countermeasures of accounting personnel training.Through the research on the application of HD hospital management accounting information system,the following conclusions are drawn: HD hospital application of management accounting information system has the application basis and necessity.The original application of HIS provides the basis for the application of management accounting information system.Changes brought by medical reform policy and competitive pressure of private hospitals promote HD hospital to apply management accounting information system.The management accounting information system has brought a positive impact on HD hospitals.The application of management accounting information system in HD hospitals has improved the quality of financial information and the overall management level of the hospital.There are still some problems in HD hospital's management accounting information system.