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医院财务人员的组成有其特殊性,包括门急诊、住院结账收费和科室会计人员。前者履行收费职能,后者负责支出核算与监督。收费人员作为医院窗口服务的主体,会计人员是医院会计工作的主要承担者,他们的整体素质、业务水平的高低直接关系到医院财务工作的质量。工作重点已从以前单纯的记账、报账,转移到医院成本控制、绩效考核、资本运算、分析评价等。对内要处理好领导、各科室和职工之间的关系,对外要协调好病人、财政、税务、银行、物价、审计等单位之间的关系。会计人员在医院经济运行中发挥了不可替代的作用。
The composition of hospital finance staff has its particularity, including outpatient emergency, hospital billing and department accounting personnel. The former performs the charging function, while the latter is responsible for expenditure accounting and supervision. As the main body of the hospital’s window service, the accounting staff is the main bearer of the hospital’s accounting work. Their overall quality and business level are directly related to the quality of the hospital’s financial work. The focus of work has shifted from simple bookkeeping and reimbursement to hospital cost control, performance appraisal, capital computing, and analysis and evaluation. Internally, we must properly handle the relationships among leaders, departments, and employees, and coordinate externally the relationships among patients, finance, taxation, banks, commodity prices, and auditing units. Accountants play an irreplaceable role in the economic operation of the hospital.