在国外大型医院的高级管理层中,普遍设有财务总监的职务,财务管理通过“财务控制系统”来实施,财务总监的职责之一是“保护医院的资产安全”,在各个环节控制资产的流失。随着我国医院现代化建设速度的加快,现代医院管理制度的逐步建立,国内一些三级特等、三级甲、乙等医院,资产都超亿元,已经为财务总监职务的设置提供了可能。另外在当前国内的医疗改革加速进行的背景下,由于医院会计系统无法代替政府相关主管部门实行行政监督职能,医院会计系统受到医院高级管理层的操纵,必然会出现会计信息失真、财务收支管理混乱、固定资产流失等“内部人控制”现象,使政府部门无法掌握真实情况,家底不清,调控无据,通过直接委派财务总监入驻管辖医院便可一定程度上解决这种委托—代理所带来的信息不对称和道德风险问题。或许对于当下的医院来说,实施财务总监制度有些超前,因为在众多的医院总会计师制度还处于阙如状态,更不用提所谓的财务总监制度了。这或许是个理由,但是为了加强国有资产监控,医院本身的财务管理的良性发展,理论研究完全可以先行一步。 Among the senior management of foreign large hospitals, there is generally a financial director, and financial management is implemented through the “financial control system.” One of the duties of the chief financial officer is to “protect the hospital’s asset safety” and control assets in all aspects. Loss. With the speeding up of the modernization of hospitals in our country and the gradual establishment of a modern hospital management system, the hospitals of some tertiary specialties and tertiary A and B hospitals in China have assets exceeding 100 million yuan, which has provided the possibility for the establishment of the position of the chief financial officer. In addition, under the current background of accelerated domestic medical reforms, because the hospital accounting system cannot replace the administrative supervision function of the relevant government departments, the hospital accounting system is manipulated by the senior management of the hospital, and the accounting information distortion and financial revenue and expenditure management will inevitably occur. Confusion, loss of fixed assets, and other “insider control” phenomena have made it impossible for government departments to grasp the real situation. They are unclear and have no basis for regulation. By directly appointing the chief financial officer to the jurisdiction of a hospital, this kind of trust can be resolved to a certain degree. Information asymmetry and moral hazard issues. Perhaps for the current hospital, the implementation of the chief financial officer system is somewhat advanced, because in many hospitals the chief accountant system is still in a state of nowhere, not to mention the so-called chief financial officer system. This may be a reason, but in order to strengthen the monitoring of state-owned assets and the sound development of the hospital’s own financial management, theoretical research can go one step ahead.