摘要
作者从医院建立总会计师制度的重要性入手,对医院总会计师的角色定位,总会计师的责权,医院总会计师应发挥的作用,总会计师应具有的素质和能力等进行了分析,最后对医院总会计师制度的建设提出了建议,为实施公立医院建立总会计师制度提供参考。
Based on importance of setting up chief accountant system in hospital, the author attempts to analyse hospital chief accountant from following different angles： their role positioning, power and obligations, necessary effects as well as competencies and capabilities. Some recommendations are proposed lastly in connection with the construction of hospital chief accountant system, to lay firm foundation for putting this beneficial mechanism into reality.
关键词
医院
总会计师
制度
Hospital
Chief Accountant
System
