大中型医院建立总会计师制度的思考

A Thinking of Establishing Chief Accountant System in Large and Medium-sized Hospitals

通过对医院目前财务管理的现状分析,探讨了建立总会计师制度框架和相关基础工作,对医院建立和实行总会计师制度提出了建议,为实施大中型医院建立总会计师制度提供参考。

Establishing the chief accountant system of hospitals is the need of reforms and development of hospitals. And it is an effective measure of strengthening financial management of hospitals. We studied the framework of establishing chief accountant system and the relevant basic work by the analysis of current financial management of hospitals. Furthermore, we gave the advice for establishing and carrying out chief accountant system, as well as provided the reference of establishing chief accountant system in large and medium-sized hospitals.