在公立医院中,管理会计能够通过财务预测、财务决策、财务控制和财务评价等手段有效的促进公立医院精细化管理的开展。公立医院可以从优化应用环境,强化职能建设,提高人才素质,完善信息系统等方面加强公立医院管理会计工作质量,从而为公立医院的良性运营提供保障。本文对公立医院管理会计在推行中遇到的阻碍和解决的途径进行了分析,希望促进我国公立医院精细化管理的发展。 In public hospitals, management accounting can effectively promote the fine management of public hospitals through such means as financial forecasting, financial decision-making, financial control and financial evaluation. Public hospitals can enhance the quality of management and accounting in public hospitals in terms of optimizing the application environment, strengthening the function construction, improving the quality of talented people, and improving the information system, so as to provide guarantee for the sound operation of public hospitals. This article analyzes the obstacles and solutions to the management of public hospital management in the hope of promoting the development of the fine management of public hospitals in our country.