Research on the Establishment of Management Accounting System of Medical Institutions in the Information Age

Rongrong Yuan


In November 2014, the Ministry of Finance issued the " the guidance on comprehensively promoting the construction of management accounting system", which optimized the management of the accounting system. This measure can optimize the financial system,  develop the national governance system vigorously, improve the level of national governance, and realize the modernization of governance,etc. With the continuous development of the information age, the pressure on the operation and management of medical institutions has increased. This article focuses on the analysis of the current situation of the management accounting of medical institutions.By deeply exploring the various reasons that hinder the development of the management accounting system of medical institutions in the information age, it provides some reliable suggestions for the improvement of the management accounting system of medical institutions including increasing the importance of accounting personnel, establishing a complete management accounting system mechanism, cultivating high-quality professionals, and vigorously building an accounting information system and so on. It is hoped that this suggestion will provide more help for the smooth development of management accounting in medical institutions.


Information age; Medical institutions; Management Accounting System

Full Text:



Duan Yuyu, Zhang Qinghong, Xu Wenya, Zhao Mian. Exploration of hospital cost management application driven by DRGs payment method[J]. Jiangsu Health Service Management, 2018 (12).

Zhu Wei, Yan Huilan, Qiu Ya, et al. Research on the status quo of management accounting and system construction of public hospitals in Jiangsu Province from the perspective of big data[J]. Jiangsu Health Service Management, 2020(2): 211-214.

DOI: http://dx.doi.org/10.18282/gfr.v3i1.1644


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