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目的:促进三级医院落实总会计师制度。方法:回顾总会计师制度发展历程、分析现阶段三级医院推行总会计师制度的重要性以及困难。结果:现实困难阻碍了总会计师制度的推进。结论:政府应加快修订相关法规,推进医院治理改革,加强医院经济管理人员队伍建设并建立和完善总会计师知识能力框架体系。
Objective: To promote the implementation of chief accountant system in tertiary hospitals. Methods: Reviewing the development of the chief accountant system and analyzing the importance and difficulties of implementing the chief accountant system in tertiary hospitals at the present stage. Results: The practical difficulties have impeded the progress of the chief accountant system. Conclusion: The government should speed up the revision of relevant laws and regulations, promote the reform of hospital governance, strengthen the team building of hospital economic management personnel and establish and improve the system of knowledge accountability of chief accountants.