浅析医院财务人员轮岗制度的利弊及改进措施

Analysis of the advantages and disadvantages of hospital accounts and financial department staff rotating system

随着医疗卫生体制改革不断深入,以及医院经营管理理念创新和经营规模扩大,对医院财务管理工作及复合型会计人才的培养提出了更高的要求。医院通过施行财务人员轮岗制度,可以落实《会计法》《会计基础工作规范》等法律法规要求,加强医院内部控制建设。有组织、有计划、分步骤的实行财务人员轮岗,结合竞争上岗和岗位薪酬制度改革,可以有效提升财务人员专业水平和岗位胜任能力,培养一批复合型会计人才,进一步提升医院财务管理工作水平,从而适应医院改革发展的需求。

With deepening reform of medical and health system,hospital operation management conceptinnovation,and operation scale growth,it requires higher standard for hospital financial management and the trainingof compound accounts staffs.Through implementation of hospital accounts staff rotating system,it is expected tofurther put into practice the regulations and requirements of"Accounting Law"and"Accounting elementary workingethic"etc,to enhance hospital internal control management and supervision of hospital financial issues.Organised,scheduled,progressive implementation of accounts staff rotating system,combined with position competition andremuneration system revolution,can effectively improve accounts staff professional level and capability.It is essentialto educate a generation of compound accounts people to meet hospital revolution and development requirement,thenfurther improve hospital accounts management ability and comprehensive quality of hospital financial group.