摘要
目的:探索公立医院会计人员胜任能力评价体系。方法:构建公立医院会计人员胜任能力评价体系,基于层次分析法计算各级别会计人员评价指标的权重。结果:构建公立医院初、中、高级会计人员胜任能力评价体系,包含3个一级指标,14个二级指标及相应权重,其中一级指标专业价值观、二级指标遵纪守法权重排序第一。结论:应加强公立医院会计人员的能力培养,初、中级会计人员从学历深造、继续教育、轮岗机制三方面搭建培养平台,高级会计人员通过利用管理会计工具、业财融合、研讨反馈设置提升路径,促进公立医院财务工作高质量发展。
Objective:To explore the competency evaluation system of accountants in public hospitals.Methods:The competen⁃cy evaluation system of accountants in public hospitals is established.Based on the analytic hierarchy process(ahp),the weights of the evaluation indexes of accountants at all levels are calculated.Results:The competency evaluation system for junior,middle and senior accountants in public hospitals is constructed,including 3 first-level indicators,14 second-level indicators and corresponding weights,among which the first-level indicators rank first in terms of professional values and the second-level indicators rank first in terms of compliance with discipline and law.Conclusion:The ability training of accountants in public hospitals should be strength⁃ened.The training platform should be set up from 3 aspects of further education,continuing education and job rotation mechanism for the elementary and intermediate personnel.The improvement path should be set by senior personnel through the use of management accounting tools,industry and finance integration,and discussion feedback to promote the high-quality development of financial man⁃agement in public hospitals.
作者
王启昭
李洋
毛静馥
郭洪宇
王再君
杜慧
刘子木
WANG Qi-zhao;LI Yang;MAO Jingfu(The First Affiliated Hospital of Harbin Medical University,Harbin,150001,China)
出处
《中国卫生经济》
北大核心
2020年第6期82-84,共3页
Chinese Health Economics
关键词
公立医院
会计人员
胜任能力
评价体系
public hospital
accountant
competency assessment
evaluation system
