新医改形势下三级医院总会计师制度研究

Research on Chief Accountant System in Tertiary Hospital Under the New Medical Reform

总会计师在当代三级医院管理中的重要作用不可替代,设立总会计师制度是实现医院由"专家管理"向"管理专家"转型的必然要求。由于我国三级医院建立总会计师制度起步较晚,还需要在实践中不断进行补充与完善。通过对三级医院总会计师制度进行分析,提出了新医改形势下完善医院总会计师制度的建议。

The chief accountant plays an important part in modern tertiary hospital management that cannot be re- placed, setting up a chief accountant system is to realize the hospital by the ＂expert to management＂ to ＂manage- ment expert＂ and it is the inevitable requirement of transition; Since the chief accountant system started late in Chi- na, the tertiary hospital still need to constantly supplement and improve in practice; To discuss and improve the chief accountant system by studying the problems in tertiary hospitals under the New Medical Reform.