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近几年来,一些军队医院会计信息失真,财务管理混乱,国有资产流失等问题越来越突出,这种状况既反映了会计自身的监督职能的弱化,又说明了现行会计人员管理体制中存在着缺陷,那么要克服这些问题的存在就必须对现有的会计管理体制进行改革,本文根据自己的认识,认为财务总监制是军队医院加强会计人员管理的较好模式。 军队医院财务总监制是维持原有军队医院会计组织结构不变的同时,由上级主管部门选派特定的人员(财务总监),代表上级部门参与军队医院的财务管理和会计工作,对医院的会计信息、医疗收支、重点学科建设的投资决策进行总的监督。
In recent years, some military hospital accounting information distortion, financial management chaos, the loss of state-owned assets and other issues become more and more prominent, this situation reflects not only the weakening of the accounting’s own supervisory functions, but also shows the existing accounting personnel management system exists However, to overcome these problems, we must reform the existing accounting management system. Based on our own understanding, this paper argues that CFO system is a good model for military hospitals to strengthen accounting staff management. Military hospital chief financial officer system is to maintain the original military hospital accounting organizational structure unchanged at the same time by the higher authorities selected specific staff (chief financial officer), on behalf of the higher authorities to participate in the military hospital’s financial management and accounting work on the hospital’s accounting information , Medical revenue and expenditure, key disciplinary investment decisions made by the overall supervision.