广西384家公立医院财务会计人才队伍现况调查与分析

Current status survey and analysis of financial accounting talents team in 384 public hospitals in Guangxi

目的了解广西公立医院财务会计人才队伍现状,为广西公立医院财务会计人才队伍建设提供建议。方法基于全国卫生健康财务年报系统中的广西卫生健康财务年报收集调查数据,以广西2022年384家公立医院的财务会计人员作为调查对象,对财务会计人员的数量、年龄构成、学历构成、专业构成、职称构成等情况进行描述,并比较不同地区(桂东、桂南、桂北、桂西和桂中地区)医院、不同等级医院(一级、二级、三级医院和未定级医院)、不同类型医院(综合医院、专科医院、中医医院和其他医院)、不同床位规模(<200张、200~500张、501~1000张和>1000张)医院的财务会计人员年龄构成、学历构成、专业构成、职称构成的差异。结果共纳入9688名财务会计人员。财务会计人员主要集中于桂南地区和桂东地区医院,桂东地区、桂北地区、桂中地区医院的年龄≤30岁、硕士学历、高级职称的财务会计人员占比分别相对较高。三级医院及>1000张床位规模医院的年龄≤30岁、硕士学历、财经类专业和高级职称的财务会计人员占比均相对较高,综合医院的年龄≤30岁、硕士学历、高级职称的财务会计人员占比均相对较高。结论广西公立医院财务会计人员的地区分布不均衡,各级公立医院财务会计人员管理及配比没有统一要求,高学历、高职称财务会计人员分布不均。应加大医院复合型财务会计人才培养力度,优化人才队伍结构,提升财务会计人员综合能力,完善财务管理评价考核体系。

Objective To understand the current status of financial accounting talents team in Guangxi public hospitals,and to provide suggestions for the construction of financial accounting talents team in Guangxi public hospitals.Methods The survey data based on Guangxi Health Financial Annual Report in the National Health Financial Annual Report System were collected,and the financial accounting personnel of 384 Guangxi public hospitals in 2022 were selected as the research subjects to describe the number,age composition,education composition,profession composition,and professional title composition of the financial accounting personnel;in addition,the differences in age composition,education composition,profession composition,and professional title composition were compared between financial accounting personnel of hospitals in different regions(Eastern,Southern,Northern,Western and Central Guangxi),hospitals in different classes(classⅠ,classⅡ,classⅢ,and unassorted hospitals),hospitals in different types(general hospitals,specialized hospitals,Traditional Chinese Medicine hospitals,and other hospitals),and hospitals in different bed sizes(<200 beds,200-500 beds,501-1000 beds and>1000 beds).Results A total of 9688 financial accounting personnel were enrolled.Financial accounting personnel were mainly concentrated in hospitals of Southern Guangxi and Eastern Guangxi,and the proportions of financial accounting personnel with age≤30 years old,master′s degree,and senior professional title were relatively high in hospitals of Eastern Guangxi,Northern Guangxi,and Central Guangxi,respectively.The proportions of financial accounting personnel with age≤30 years old,master′s degree,major of finance and economics,and senior professional title were relatively high in classⅢhospitals and hospitals with bed size>1000 beds,and the proportions of financial accounting personnel with age≤30 years old,master′s degree,and senior professional title were relatively high in general hospitals.Conclusion The regional distribution of financial accounting personnel in Guangxi public hospitals is uneven.There is no uniform requirement for the management and matching of financial accounting personnel at all levels of public hospitals,and the distribution of financial accounting personnel with high educational background and senior professional title is uneven.It is necessary to strengthen the training of compound financial accounting talents of hospitals,optimize the structure of talents team,improve the comprehensive ability of financial accounting personnel,and improve the evaluation and assessment system of financial management.