总会计师管理体制改革和总会计师设置的的最终“落脚点”就是总会计师的职责权限问题。总会计师的权责配置应在现代企业制度的框架内考虑,总会计师既应该是高级管理人员,又是公司战略决策的重大参与者;既要维护出资者利益,又要积极地辅佐单位领导,促进公司价值最大化。医院是市场 The chief accountant management system reform and the chief accountant set the ultimate “end point ” is the chief accountant’s responsibility and authority issues. The chief accountant’s power and responsibility should be considered within the framework of the modern enterprise system. The chief accountant should be both a senior manager and a major player in a company’s strategic decision-making. It is necessary to safeguard the interests of the investors and actively assist the unit leaders, Promote the company’s value maximization. The hospital is a market