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随着我国目前会计监督和管理方面违纪违法案件的屡次发生,如何健全医院会计的管理制度已经成为了目前众多医院所面临的一项重大课题。会计委派制作为一种会计监督管理形式,能够在很大程度上加强企业会计监督的有效性,从而促进医院行业的健康发展。本文通过对卫生系统实行会计委派制的实践成效进行介绍,并在此基础上对就我国目前卫生系统会计委派制实施中的不足之处进行分析,为今后会计委派制的完善提供一定的参考依据。
With the frequent occurrence of cases of violation of laws and regulations in accounting supervision and management in our country, how to perfect the management system of hospital accounting has become a major issue for many hospitals. As a form of accounting supervision and management, accounting appointment system can greatly enhance the effectiveness of corporate accounting supervision, so as to promote the healthy development of hospital industry. Based on the introduction of the practical results of accounting appointments system in the health system and based on the analysis of the inadequacies in the implementation of the accountant appointing system in our country’s health system, this paper provides some reference for the improvement of the accounting appointments system in the future. .