CAJ | 학술논문

医院会计作为一种管理活动，天然具有治理功能。新《管理办法》实施后，对转变医院理财观念、加强卫生经济管理、规范会计核算发挥重要作用。但实践中存在着核算基础薄弱、成本收益计量不准、报表信息失真等问题。提升医院会计制度执行力，必须强化制度“三统一、四实现”，科学把握会计制度精髓，准确计量实物资产耗费，挖掘整合成本核算管理信息系统。通过无所不在的会计活动，协调、控制医院经济活动，达到会计治理目标。
의원회계작위일충관리활동，천연구유치리공능。신《관리판법》실시후，대전변의원리재관념、가강위생경제관리、규범회계핵산발휘중요작용。단실천중존재착핵산기출박약、성본수익계량불준、보표신식실진등문제。제승의원회계제도집행력，필수강화제도“삼통일、사실현”，과학파악회계제도정수，준학계량실물자산모비，알굴정합성본핵산관리신식계통。통과무소불재적회계활동，협조、공제의원경제활동，체도회계치리목표。
Hospital accounting, as a management activity, share governance capabilities naturally.The New Management Approach, being implemented for more than a year , played a significant role in transforming the hospital financial management, strengthening the health economics and management , and standardizing the ac-counting practice.But in reality, there exist some problems as the accounting foundation weak , the cost and benefit measuring inaccurate and financial report distorted .To enhance the execution power of hospital accounting system , we must strengthen the norm of “three to be unified, four to be achieved” in order to scientifically grasp the es-sence of the accounting system, accurately measure the cost of physical assets , and integrate the cost management information system.We should make full use of the accounting activities to coordinate and control hospital economic activity, thus to achieve the governance goal.