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会计的基础工作是财政经济和会计工作的一个基础环节。不论企业会计制度和事业单位会计制度都对会计岗位的设置及分工有着明确的定义和范畴。在医院也有明确的规定要求会计岗位定期轮换,这些都是财务检查工作的日常工作之一。在新的经济体制下,医院内部的会计换岗也要不断创新。从医院的角度分析,医院会计定期换岗有利于加强医院内部的监控机制,当然也能够提升医院会计人员的综合素质及管理质量。
The basic work of accounting is a basic part of the financial economy and accounting. Regardless of the enterprise accounting system and the accounting system of public institutions have a clear definition of the accounting position and division of labor. There are also clear rules in hospitals that require regular rotation of accounting positions, all of which are part of the routine work of financial inspection. Under the new economic system, the hospital’s internal change of accounting should also continue to innovate. From the hospital’s point of view, the regular change of hospital accounting is conducive to strengthening the monitoring mechanism within the hospital, of course, can also enhance the overall quality of hospital accounting staff and management quality.