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在卫生改革中,财会工作的重要作用将越来越引起人们的重视,它对医院的经营和发展起着不可低估的保证作用,而且随着卫生改革的不断深化,会计的功能和它在医院管理中所发挥的效能将越来越大。但不能尽如人意的是目前卫生财会工作还不能完全适应新形势发展的需要,会计人员在依法行使自己的职权时还有各种阻力和影响因素,主要表现在以下几个方面:
In the health reform, the important role of accounting work will increasingly attract people’s attention. It plays a role in guaranteeing the management and development of the hospital. It will not be underestimated. With the continuous deepening of the health reform, the function of accounting and its role in hospitals The effectiveness of management will increase. However, it is not satisfactory that the current work of the health finance and accounting will not be fully adapted to the needs of the development of the new situation. There are various resistances and influencing factors for accountants in exercising their powers according to law, which are mainly manifested in the following aspects: