三级公立医院总会计师制度建设研究  

Research on the construction of the chief accountant system in tertiary public hospitals

作　　者：俞斯海[1] 李乐波[2] 蒋熔熔 Yu Sihai;Li Lebo;Jiang Rongrong(The Second Hospital of Shaoxing, Shaoxing 312000, Zhejiang, China;Shaoxing People's Hospital, Shaoxing 312000, Zhejiang, China;Shaoxing City Keqiao District Hospital of Traditional Chinese Medicine, Shaoxing 312000, Zhejiang, China)

机构地区：[1]浙江省绍兴第二医院,浙江绍兴312000 [2]浙江省绍兴市人民医院,浙江绍兴312000 [3]浙江省绍兴市柯桥区中医医院,浙江绍兴312000

出　　处：《医院与医学》2019年第2期12-15,共4页Hospital and Medicine

摘　　要：新一轮公立医院改革已开展了近10年,改革内容日益丰富、改革成效初步显现,但公立医院的改革已步入了“深水区”,当前急需解决的问题之一是进一步提高改革成效。建立公立医院总会计师制度是提升公立医院经济综合运营能力与成效的重要举措。本文介绍了公立医院总会计师制度建立的必要性、国际比较及经验借鉴、国内行业比较及经验借鉴等内容,探索公立医院总会计师任职条件及素质要求,探讨公立医院总会计师职责的明确、作用的发挥,提出切实加强公立医院总会计师管理的相关建议,为在全国三级公立医院全面实施总会计师制度提供了有益的参考。A new round of public hospital reform has been carried out for nearly 10 years. The reform content is increasingly en. riched and the effect of the reform is preliminary apparent. However, the reform of public hospitals has entered a "deep water area". One of the urgent problems to be solved is to further improve the effect of the reform. Establishing the general accountant system in public hospitals is an important measure to improve the comprehensive economic operation ability and effectiveness of public hospitals. This article introduces the necessity of establishing the system of general accountant in public hospitals, international comparison and experi. ence reference, and domestic industry comparison and experience reference. This article also aim to explore the conditions and quality requirements of general accountant in public hospitals, the clarity and function of the responsibilities of general accountant in public hos. pitals, and puts forward relevant suggestions for strengthening the management of general accountant in public hospitals. The implemen. tation of the general accountant system in public tertiary hospitals provides a useful reference.

关 键 词：三级公立医院 总会计师 制度 建设 

分 类 号：R197.322[医药卫生—卫生事业管理]