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为进一步加强医院财务会计管理工作,提高会计核算质量,促进医院健康发展,目前在医疗机构中也逐步实行会计委派制。财务科长委派制的实施,能够促使医疗机构的财务监管体系逐步建立和完善、财务工作逐步标准化、财务科长管理能力逐步提高。但是,实施过程中也发现会计职能重点发生偏差、委派财务科长责权执行不力、与相关岗位职能交叉、主观能动性不足等弊端。为此,本文提出统一会计委派制形式,主管部门、接收单位与委派人员三方合力的改进建议。
In order to further strengthen the hospital’s financial and accounting management, improve the quality of accounting and promote the healthy development of the hospital, accounting appointments are gradually implemented in medical institutions. The implementation of the appointment of the Chief of Finance Section can prompt the establishment and improvement of the financial supervision system of the medical institutions, gradually standardize the financial work and gradually increase the management ability of the Chief Financial Officer. However, the implementation process also found that accounting functions focus deviation occurs, delegated the responsibility of the Chief of Finance, the implementation of ineffective, cross-functional positions, lack of subjective initiative disadvantages. To this end, this paper presents a unified accountancy appointment system, the competent authorities, receiving units and delegates of the three parties together to improve the proposal.