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按照卫生部、财政部[88]9号文关于医院管理办法的规定,卫生部门的财会人员应按病床配备,病床在100张以下的,配备4～5人,100～190张的配备6～7人,200～299张的配备8～9人,300～399张的配备10～11人,400～499张的配备12～13人,500张以上的每增加病床100张增加财会人员1人。而我县平均实际每100张病床还不到1人,远远低于国家的规定。山区县卫生系统不仅会计人员的数量少,素质也差。我县卫生系统仅有2名会计师,未取得职称的占42.86％。由于财会人员不足,工作繁忙,进修时业务无人顶替,因此,多年来,无一人进修,财会人员的知识结构难以改变。卫生系统的财会人员与医务人员相比,地位低下,在学习、进修、工资待遇、职务晋升,子女待业等方面,都没有医务人员优越,
In accordance with the provisions of the Ministry of Health and the Ministry of Finance [88] No. 9 on the administration of hospitals, the financial accountants in the health sector shall be provided with beds equipped with beds of 4 to 5 persons and 100 to 190 beds of less than 100, 7 people, 200 ~ 299 people with 8 to 9, 300 to 399 with 10 to 11 people, 400 to 499 with 12 to 13 people, more than 500 for each additional 100 beds Increased accounting staff 1 . The actual average number of beds per 100 counties in our county is less than 1, far below the national standards. Mountain county health system not only the number of accounting staff, poor quality. My county health system has only two accountants, did not obtain the title accounted for 42.86%. Due to the shortage of finance and accounting staff, busy work and unfulfilled business in further education, no one has taken any further studies and the knowledge structure of financial and accounting personnel is difficult to change over the years. Health system accounting staff and medical staff compared to the low status, in learning, education, salary, promotion, childcare, etc., are not superior medical staff,