Public hospital is the main body that embodies the public welfare,solves the basic medical treatment and alleviates the difficulty in seeing a doctor.Public hospital has the characteristics of social public welfare,but the gov-ernment annual investment is limited,hence principal should pay attention to the economic operation work to ensure the long-term stable and sustainable development of the public hospital.The management accounting tool is a set of good application tools,which can improve the fine management level of the public hospital,improve the medical ser-vice and promote the sustainable and stable development of hospitals.This paper expounds the specific application of management accounting tools in the management of A hospital,and provides a reference for establishing and improv-ing the management accounting system of public hospitals.
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