论文部分内容阅读
随着社会主义市场经济的确立和发展,医院做为医疗行业的主体已经迈入市场,给医院的管理提出了更高的要求,依据《会计法》及卫生部颁布的《医院财务制度》的要求,对大型医疗单位设置总会计师,作为医院的高层参谋和决策者,对医院的持续健康发展是十分必要的,它在整个医院高层经济管理中作用是非常之大,即能协助领导管理好整个经济运行活动,又协助领导编制中长期医院的发展规化,使医院的经济管理更加科学,发展的速度更快,经济效益和社会效益才能真正得到提高。
With the establishment and development of the socialist market economy, the hospital has entered the market as the main body of the medical industry, putting higher demands on the management of the hospital. Based on the Accounting Law and the “hospital financial system” promulgated by the Ministry of Health Requirements, the establishment of chief accountant for large medical units, as the hospital’s senior staff and policy makers, the hospital’s sustained and healthy development is very necessary, it is in the hospital’s high-level economic management role is very large, that is, to help manage the good The entire economic operation, but also help lead the preparation of the development of long-term hospital regulations, the hospital’s economic management more scientific and faster development, economic and social benefits can really be improved.