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以人群健康为核心,整合医疗卫生机构在促进和改善人群健康中的功能与角色,将是我国目前和未来卫生政策发展的导向和卫生改革的一个重要的领域。卫生系统的战略管理会计学是会计学的重要组成部分,是卫生系统改革的重要部分,在促进卫生系统规范化、科学化、现代化管理中起着重要的作用。
Taking population health as the core and integrating the functions and roles of medical and health institutions in promoting and improving the health of the population will be an important area for guiding the development of health policies in our country and in the future and for health reform. Strategic Management of Health System Accounting is an important part of accounting and is an important part of health system reform. It plays an important role in promoting the standardization, scientification and modernization of health system.