论三级医院建立总会计师制度的必要性

On the Necessity of Establishing Chief Accountant System in Hospitals of Grade Three

为落实中央决策部署,加快推进医药卫生体制改革,提升三级医院经济管理水平,试论三级医院需建立总会计师制度的必要性。三级医院建立总会计师制度是其发展的必然趋势,通过分析总会计师需具备的素质及建立总会计师制度存在的障碍,对推进三级医院落实总会计师制度提出建议。

In order to implement the decision and arrangement of the central government,accelerate the reform of medical and health system,and improve economic management level of hospitals of grade three,it is necessary to establish the chief accountant system in the hospitals.The establishment of chief accountant system in hospitals of grade three is the inevitable trend of the development.through the analysis of the quality of the chief accountant and the obstacles to the establishment of the chief accountant system.The paper puts forward some suggestions to promote the implementation of chief accountant system in hospitals of grade three.