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目的：探讨管理会计在医院综合管理中的作用及管理对策。方法：首先探讨了在医院管理中发挥管理会计作用所面临的问题，医院中管理会计的作用与特征，找出发挥管理会计在医院管理中的作用与对策。结果：建立了医院管理会计体系，建立医院运用管理会计的组织框架及建立责任会计制度。结论：在我国正在推行医疗卫生制度改革的背景下，加强管理会计在医院财务管理中的运用，对增强医院的市场竞争意识和创新意识，有效降低医院运行成本，促进我国医院优质、高效发展，有着重要的现实意义。","Objective:To investigate the comprehensive management in hospital's role and Management Countermeasures of management accounting. Methods: first, to play the role of management accounting in hospital management problems, characteristic and function of management accounting in hospital, find out the play and Countermeasures of management accounting in the hospital management. Results:the establishment of hospital management accounting system, establish organizational framework of management accounting and responsibility accounting sys-tem was established in the hospital. Conclusion:in our country is carrying out the reform of the medical and health system context, strengthen the application of management accounting in hospi-tal financial management, to strengthen the hospital market competition consciousness and innovation consciousness, ef ectively reduce the operation cost of hospital, promote the quality, ef icient development of hospitals in China, has important practical significance.