论文部分内容阅读
为了适应我国经济体制改革和对外开放的需要,新的《医院财务管理制度》和《医院会计制度》(以下简称新财会制度)正在试点,并将全面执行。在新财会制度执行前,重温医院设立总会计师制度这一问题,对于贯彻、执行好新财会制度有着十分重要的意义。 1988年,卫生部、财政部联合制定的《医院会计制度》总则第七条明文规定“300张床以上的大中型医院要建立总会计师制度。总会计师由具有会计师(含会计师)以上技术职称的人员担任”。《医院财务管理办法总则》第五条也规定:“医院财务管理实行统一领导、分级负责、归口管理的原则,并实行总会计师责任制……”。然而,时至今日,这一重要制度尚未得到全面贯彻执行。究其原因如下:(1)宣传不够、检查不力。文件下达后,未在卫生系统、特别是领导层组织全面学习,而在执行
In order to meet the needs of China’s economic restructuring and opening to the outside world, the new “Hospital Financial Management System” and “Hospital Accounting System” (hereinafter referred to as the new accounting system) are being piloted and will be fully implemented. Prior to the implementation of the new financial accounting system, reviewing the issue of establishing a general accountant system in hospitals is of great significance for the implementation and implementation of a new accounting system. In 1988, the “Hospital Accounting System” General Regulations jointly formulated by the Ministry of Health and the Ministry of Finance stipulates in Article 7 that “large and medium-sized hospitals with more than 300 beds shall establish a chief accountant system. The chief accountant shall have a technical title above the accountant (including accountants). Staff serves." Article 5 of the “General Rules for Financial Management of Hospitals” also stipulates: “The principle of unified leadership, responsibility for classification, and centralized management of hospital financial management shall be implemented, and the accountability system for chief accountants shall be implemented...”. However, today, this important system has not yet been fully implemented. The reasons are as follows: (1) Insufficient publicity and poor inspection. After the document was issued, it had not been fully studied in the health system, especially the leadership organization.