摘要
医院财会人员仅限于会计核算的基础工作,没有参与到医院管理实践中,导致医院财务管理未能发挥其应有的职能。本文从医院管理实践中的问题入手,就财会人员应如何参与医院的管理,以及需具备何种管理素质的问题进行了探讨。
The accountants in hospitals are only involved in basic accounting work, but not in hospital administration, which limited the effects of hospital financial management. This paper investigated how accountants can participate in hospital administration and what administrative qualities are required of them, from the perspective of problems arisen in hospital administration.
出处
《医院管理论坛》
2013年第1期48-49,28,共3页
Hospital Management Forum
关键词
财会人员
医院管理
素质
accountants
hospital administration
quality