CAJ | 학술논문

在我国医疗保障体系不断完善的过程中，医院管理水平得到快速提升，给医院会计人才管理提出了更高要求，以充分发挥医院会计人才的作用，真正实现医院会计人才的有效建设。医院会计人才建设的有效推进，可以使医院财务管理的某些漏洞得到及时避免，如内部控制机制的不完善、监督制度和奖励制度不够科学等，对于实现预算资金的有效控制有着重要作用。与此同时，医院会计人才建设的不断推进，还能减少各种违法乱纪行为出现，提高医院资金的有效利用率，是医院财务管理制度得到有效落实。本文就医院会计人才建设的重要作用进行阐述，对医院会计人才建设存在的问题进行全面分析，提出医院应采取的会计人才战略，以促进医院会计人才管理模式不断创新，推动医院整体效益不断提升。
재아국의료보장체계불단완선적과정중，의원관리수평득도쾌속제승，급의원회계인재관리제출료경고요구，이충분발휘의원회계인재적작용，진정실현의원회계인재적유효건설。의원회계인재건설적유효추진，가이사의원재무관리적모사루동득도급시피면，여내부공제궤제적불완선、감독제도화장려제도불구과학등，대우실현예산자금적유효공제유착중요작용。여차동시，의원회계인재건설적불단추진，환능감소각충위법란기행위출현，제고의원자금적유효이용솔，시의원재무관리제도득도유효락실。본문취의원회계인재건설적중요작용진행천술，대의원회계인재건설존재적문제진행전면분석，제출의원응채취적회계인재전략，이촉진의원회계인재관리모식불단창신，추동의원정체효익불단제승。
in the process of the continuous improvement of the medical security system in our country, the level of hospital management get rapid promotion, puts forward higher requirements to the hospital accounting personnel management to give full play to the role of hospital accounting personnel. at the same time, the construction of hospital accounting personnel will continue to promote, but also reduce the behavior of various irregularities, improve the effective utilization of hospital funding, hospital nancial management system has been implemented effectively. the hospital accounting talent, build the important function in this paper, the problems existed in the construction of hospital accounting personnel conducted a comprehensive analysis on the hospital should adopt accounting talent strategy, to promote the hospital accounting personnel management mode innovation, promote the overall hospital to continuously improve ef ciency.