摘要
以山东省二、三级医院410位医院财务主管为样本进行问卷调查,了解目前在岗医院财务主管队伍的发展现状,调查显示医院财务主管队伍整体配置比较合理,在医院财务管理中承担财务收支管理、会计监督管理和成本核算等基本职能,对医院的有序运行发挥了重要作用,但这支队伍也存在一些问题。
In order to know the current situation of the hospital chief financial officer team, 410 hospitals of Shandong Province were surveyed. The result showed the overall structure of the hospital chief financial officer team is reasonable. The team take some responsibilities including management of the revenues and expenditures, accounting supervision and management, cost accounting and other basic functions. The team played an important role in the hospitals, but the team also has some problems.
出处
《中国卫生经济》
北大核心
2012年第8期87-89,共3页
Chinese Health Economics
基金
卫生部"卫生机构总会计师制度研究"课题
关键词
医院
财务主管
山东
hospital
chief financial officer
Shandong