关于公立医院实施总会计师制度的若干问题思考

Thoughts on chief financial officer system practice in public hospitals

从政策研究视角,对公立医院推行总会计师制度实践的背景、政策法规现状、体制机制环境和不同治理框架下的模式选择进行分析,提出合理设计总会计师的定位和职责以及与公立医院体制机制环境相衔接的具体建议。

To analyze the background, policy status,system environment and different modes under different governance frameworks of chief financial officer system practice in public hospitals from a policy research perspective. Suggestions on how to rationally design the position and responsibility of the chief financial officer were proposed. The suggestions of matching chief financial officer system with specific public hospital system and mechanism environment were also suggested.