摘要
在阐明医院设立总会计师制度的历史和意义基础上,探讨在新的医药卫生体制改革形势下如何对总会计师进行角色定位,并进一步分析如何提高总会计师的综合素质,从而为医院管理者提供参考。
Based on clarifying the significance of chief accountant system,it analyzed how to comprehensively improve the quality of chief accountant,and further discussed the location of chief accountant under newest medical development situation,so as to provide references for related staff and studies.
作者
颜维华
YAN Wei- hua(The 9th People’s Hospital of Chongqing;The Affiliated Hospital of Southwest University;Chongqing Hospital Cost Research and Management Center,Chongqing,400700,China)
出处
《中国卫生经济》
北大核心
2019年第8期86-88,共3页
Chinese Health Economics
基金
世界银行项目(P126210)
关键词
公立医院
总会计师
人员素质
public hospital
chief accountant
personnel quality
