摘要
[目的]实证分析天津市三级医院财务岗位设置现状与存在问题,提出合理化建议。[方法]采用半结构式访谈明确关键岗位及其主要工作任务,采用问卷调查法收集38家三级医院共计1499位财务岗位专兼职人员信息。[结果]调查涉及的22个财务岗位,设置率较高的为财务事务性岗位,如出纳岗、制单岗、收费岗(100%);设置率较低的为财务管理分析类岗位,其中管理会计岗设置率最低(55.26%);专职率较高的同样为财务事务性岗位,如出纳岗、住院结算岗和收费岗(100%),专职率较低的财务管理分析类岗位中,管理会计岗最低(23.81%);岗位人均工作量最高为住院结算岗(79.30%),最低的为会计报表岗(28.76%)。[结论]三级医院财务岗位组织结构为直线职能型;财务人员一人多岗现象较为普遍;出纳岗、住院结算岗和收费岗专职率最高,管理会计岗、会计报表岗和预算管理岗兼职率最高。
Objective To empirically analyze current situation and problems of financial post setting in third-level hospitals in Tianjin,and to put forward proposals. Methods A semi-structured interview was used to identify key positions and their main tasks. Questionnaires were used to collect information from 1499 full-time and part-time staffs in 38 tertiary hospitals. Results A survey of 22 financial positions involved,set higher rate for the financial affairs of the post,such as cashier post,single post,charge fees post（ 100%）. Set the lower rate for analysis of financial management position,including management accounting post was the lowest（ 55. 26%）,the same as the full-time higher rate of financial affairs jobs,such as cashier,hospitalization clearing and charge fees post（ 100%）,the percentage of full-time financial management of lower class analysis jobs,management accounting the lowest（ 23. 81%）. The highest positions per capita workload was hospitalization clearing（ 79. 30%）,the lowest was accounting statement post（ 28. 76%）. Conclusions Financial post organization structure of third-level hospitals is line function.The phenomenon of one more post in accountant is fairly common. Full time rate of cashier,hospitalization clearing and charge fees post are the highest. Part time rate of management accounting,accounting statements and budget management post are the lowest.
作者
李菁
万健
张利英
李媛媛
罗洁
王佩
LI Jing;WAN Jian;ZHANG Li-ying;LI Yuan-yuan;LUO Jie;WANG Pei(Tianjin Medical Junior College,Tianjin 300222,China;Tianjin Health and Family Planning Commission,Tianjin 300070,China)
出处
《卫生软科学》
2018年第7期41-45,共5页
Soft Science of Health
基金
中国卫生经济学会第十六批招标课题:公立医院财务队伍配置和岗位管理研究(CHEA1516080503)
