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财务工作是医院管理的重要组成部分,根据《会计基础工作规范》第十三条“会计人员的工作岗位应当有计划地进行轮换。”这一规定,在医院要规范财务行为,加强会计监督,医院会计人员岗位轮换应制度化。 (1)医院会计人员岗位轮换制度化是提高会计人员全面素质的有效途径。通过岗位轮换,可以使财会人员接触会计工作的任一岗位,使其在实际工作中掌握不同岗位的理论技能,从而提高会计人员的职业技术水平。(2)医院会计人员岗位轮换制度化是加强会计监督的必要措施之一。会计的基本职
Financial work is an important part of hospital management. According to Article 13 of the “Basic Accounting Practice”, “Accounting staff’s jobs should be rotated in a planned manner.” This regulation stipulates financial behaviors in hospitals and strengthens accounting supervision. The rotation of hospital accounting staff should be institutionalized. (1) The institutionalization of the rotation of hospital accounting personnel is an effective way to improve the overall quality of accounting personnel. Through job rotation, accounting personnel can be exposed to any position in the accounting work, so that they can master the theoretical skills of different positions in the actual work, thereby improving the professional skills of accounting personnel. (2) The institutionalization of job accounting for hospital accounting personnel is one of the necessary measures to strengthen accounting supervision. Basic accounting