| 摘要: |
| 总会计师在当代三级医院管理中的重要作用不可替代，设立总会计师制度是实现医院由“专家管理”向“管理专家”转型的必然要求。由于我国三级医院建立总会计师制度起步较晚，还需要在实践中不断进行补充与完善。通过对三级医院总会计师制度进行分析，提出了新医改形势下完善医院总会计师制度的建议。 |
| 关键词: BACKGROUND: white">总会计师制度；医院；新医改 |
| DOI： |
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| 基金项目: |
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| Research on Chief Accountant System in Tertiary Hospital Under the New Medical Reform |
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| Abstract: |
The chief accountant plays an important part in modern tertiary hospital management that cannot be replaced，setting up a chief accountant system is to realize the hospital by the “expert to management” to “management expert” and it is the inevitable requirement of transition；Since the chief accountant system started late in China，the tertiary hospital still need to constantly supplement and improve in practice；To discuss and improve the chief accountant system by studying the problems in tertiary hospitals under the New Medical Reform. |
| Key words: chief accountant system,hospital,new medical reform |
