业财融合背景下公立医院管理会计人才能力框架构建与实施

Construction and Implementation of the Competency Framework for Management Accounting Talents in Public Hospi⁃tals in the Context of Industry-Finance Integration

公立医院在新医改的进程中被赋予更高的运营管理要求,基于业财融合的管理会计对公立医院财务管理工作的优化具有积极的促进作用,可提升管理水平并实现可持续发展。研究首先强调了管理会计人才在实现业财融合和提高管理效能方面的重要作用,在分析公立医院管理会计能力现状及需求的基础上,构建覆盖3类能力要素、4个层级的管理会计人才能力框架,并提出了公立医院管理会计人才能力框架实施建议,从而提升管理会计人才能力,助力公立医院高质量发展。

Public hospitals are facing higher operational management requirements in the new medical reform process.In order to improve management levels and achieve sustainable development,management accounting based on industry-finance integration is considered an important tool.It firstly emphasizes the important role of management accounting talents in realizing industry-financial integration and improving management efficiency.On the basis of analyzing the current situation and needs of management accounting capabilities in public hospitals,it builds management accounting talents covering three types of ability elements and four levels.It proposes the implementation of a competency framework for management accounting personnel in public hospitals,so as to enhance the competency of management accounting personnel and assist high-quality development of hospitals.