摘要
会计委派制是国家卫生行政部门“管医院”和试行医院会计制度改革的一项重要措施。在处理院长负责制与会计委派制的关系时 ,要注意把握以下 4点 :①明确各自的位置与职责 ,遵守制度原则 ;②管理与监督相结合 ,互相补台 ,共同促进 ;③积极探索 ,勇于实践 ,在工作中不断完善各自的职能 ;④认识会计委派制的作用 。
Accountant appointment is an important measure adopted by the nations administrative departments of health to manage hospitals and to try out reform of the hospital accounting system. It is essential to pay attention to the following four aspects when dealing with the relationship between president accountability and accountant appointment: ①specifying the positions and responsibilities of each and adhering to the regulations and principles; ②combining management with supervision and complementing and promoting each others work; ③daring to break new grounds and making constant efforts to perfect the function of each in the course of work; and ④trying to understand the importance of accountant appointment and making joint efforts to push forward the healthy and smooth development of the hospital.
出处
《中华医院管理杂志》
2003年第3期178-180,共3页
Chinese Journal of Hospital Administration
