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《中华人民共和国会计法》第二十一条规定,“大中型企业事业单位和业务主管部门可以设置总会计师”。《医院会计制度》总则第七条规定:“医院要认真贯彻执行中华人民共和国会计法,……300张床以上(含300张)的大中型医院应建立总会计师制度,总会计师由具有会计师(含会计师)以上技术职务的人担任”。《医院财务管理办法》第五条、第九条也明文规定,“医院财务管理实行统一领导、分级负责、归口管理的原则,并实行总会计师责任制。”这些法律和法规的制定,从法律上、制度上、管理上全面地确认了总会计师制。它将对我国医院会计事业的发展起到巨大的推动作用,其意义是深远
Article 21 of the “Accounting Law of the People’s Republic of China” stipulates that “large and medium-sized enterprises, institutions, and business administrations may set up chief accountants.” According to Article 7 of the General Regulations of the Hospital Accounting System, “Hospitals must conscientiously implement the Accounting Law of the People’s Republic of China. For large and medium-sized hospitals with more than 300 beds (including 300 beds), a chief accountant system shall be established. The chief accountant shall have an accountant ( The person with the above-mentioned technical position in the accountant acts as a person." Article 5 and Article 9 of the “Financial Measures for Hospital Management” also expressly stipulates that “the financial management of hospitals shall be guided by the principles of unified leadership, level responsibility, and centralized management, and shall implement the responsibility system of the chief accountant.” These laws and regulations are formulated from the law. The overall accountant system was fully confirmed on the system, system, and management. It will play a huge role in promoting the development of hospital accounting in China and its significance is far-reaching.