医院内部实行会计委派的理论与实践  

Hospital internal accountant appointment system theory and experience

作　　者：苑丽敏[1] 李月明[1] 

机构地区：[1]北京天坛医院,北京市崇文区天坛西里6号100050

出　　处：《中国医院》2006年第9期58-60,共3页Chinese Hospitals

摘　　要：医院会计委派是对加强医院财务管理,健全内部会计控制的新的尝试和探索。Hospital internal accountant appointment system was the attempt of enhancing hospital finance management and internal accounting control. Hospital finance section was the implement section of hospital internal accountant appointment system. The scope of Hospital internal accountant appointment system were all the sections related with accounting and finance management. The appointed accountant was managed by hospital finance section chiefly and human resource section and appointment section consultatively. The internal accountant appointment system straightened hospital internal control, created a function clean, operation efficient mechanism. But there were also some problems in internal accountant appointment system.

关 键 词：内部会计委派 财务管理 

分 类 号：R197.3[医药卫生—卫生事业管理]