| 摘要: |
| 目的：根据国家对公立医院综合改革以及全面推进管理会计体系的建设要求，提出完善财经组织管理的建议。方法：运用统计学方法分析北京市属三级医院财务管理职能与配置情况，反映现存问题。结论：医院财务管理尚未实现以总会计师为主的专业团队管理模式，财务管理岗位配置不能满足管理会计体系建设需要，财务队伍职业能力需要提升。建议：推进医院总会计师制度，强化财经管理职能，逐步完善管理会计体系，为实现管理会计职能做好人才储备。 |
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| Discussion on the financial management organization of public hospitals from the perspective of management accounting |
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| Abstract: |
| Objective：According to the national comprehensive reform of public hospitals and comprehensively promote the construction of management accounting system requirements，put forward suggestions to improve the management of financial organizations. Methods: Through statistical methods, analyzing financial management function and configuration of tertiary hospitals in Beijing, reflecting the existing problems. Results: Hospital financial management has not been realized by the chief accountant of professional team management mode, the post allocation of financial management cannot meet the needs of the construction of management accounting system，financial team professional ability needs to be promoted. Suggestions: Promote the hospital chief accountant system, strengthen the functions of financial management, improve the system of management accounting, and prepare the talents reservation for realizing the function of management accounting. |
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