【摘要】 在大型医疗机构设置总会计师,在医院经济运营管理、决策、监督、控制等方面越来越显现出其意义重大,对医院经济发展的作用是不言而喻的。医院总会计师制度的实施,让我们越发认识到总会计师的真正价值应当体现在为医院的资本运作、战略决策、经营风险管理、业绩衡量与控制等重大经营行为提供专业支持和宏观调控医院经济运转的层面,从而使医院实现经济效益最大化。本文从医院总会计师设置背景和要求及权责定位入手,结合工作实践,论述如何才能发挥医院总会计师的有效作用。更多还原

【Abstract】 Chief accountant has plays more and more important role in operation management, decision making, monitoring and control of large public hospital. Chief accountant is considered to play more important role on hospital investment, strategy decision, operation risk management, performance assessment and control after implementing hospital chief accountant system. Based on the background and responsibilities of chief accountant and combined with practice, how to full play chief accountant’s role are discussed.更多还原