我国公立医院总会计师制度实施现状分析

Analysis on implementation situation of chief accountant system in public hospitals in China

从岗位职责、委派单位与选拔方式、人事与组织管理、薪酬制度与资金来源等4个方面,阐述了我国公立医院总会计师制度的实施现状;指出实施中存在的总会计师监督与管理双重角色难以平衡、管理部门和医院对总会计师职能的重视程度不够、委派制人员流动较大及专业人才缺乏等问题;并提出建立总会计师与医院融合的平台,完善组织、人事、薪酬制度,加强总会计师人才培养和队伍建设等政策建议。

it states implementation situation of chief l accountant system in public hospitals in China from four aspects such as position responsibility,appoint unit and select mode,personnel and organizational management,salary system and source of funds.It indicates problems the implementation of the system that it is difficult to balance dual role chief accountant s supervision and management,the attention paid to chief accountants by managers and hospital was not enough,large floation in appoint people and lack professional experts.It puts forward suggestions of establishing integration platform for chief accountants and hospitals,improving the organization,personnel and salary system,strengthening the training of chief accountants and team building.