以山东省二、三级医院410位医院财务主管为样本进行问卷调查,了解目前在岗医院财务主管队伍的发展现状,调查显示医院财务主管队伍整体配置比较合理,在医院财务管理中承担财务收支管理、会计监督管理和成本核算等基本职能,对医院的有序运行发挥了重要作用,但这支队伍也存在一些问题。 A questionnaire survey was conducted with the financial supervisors of 410 hospitals in second and third level hospitals in Shandong Province to find out the present situation of the development of the financial supervisors in the current on-the-job hospital. The survey shows that the overall configuration of the hospital’s chief financial officer is reasonable and the financial revenue and expenditure in the hospital’s financial management Management, accounting supervision and management and cost accounting and other basic functions of the hospital’s orderly operation has played an important role, but this team also has some problems.