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作者介绍： 谭向东，十堰市人民医院党委委员、总会计师 ，武汉大学工商管理硕士，高级会计师，国家卫计委首批经济管理领军人才、湖北省会计领军人才。十堰市会计学会理事，十堰市信息化协会副秘书长，十堰政府专项津贴专家。全国先进会计工作者，中国总会计师协会会员，中国会计学会会员。曾获湖北省重大科技成果奖一项，十堰市政府科技进步三等奖一项，十堰市科技局软科学项目二等奖和优秀奖多项。先后在《财会通讯》、《中国卫生经济》、《解放军医院管理杂志》等核心期刊发表论文20多篇。 认真解读近期出台的各项宏观政策，它们正在释放巨大的叠加效用（请记住“叠加”这个词）。要善于运用规则，要学会“哭穷”（是真的穷），要时刻不忘“仰望星空”。 Read the recent macro policies carefully, they are releasing huge superposition effect (please remember the word 'superposition'). We should be good at using rules, learn to cry for the poor (it's really poor), and never forget to look up to the stars. “财务不深入一线如同医生不查房”，我欣赏这句话。这是运营的关键，也是业财融合的起点。欲晓山中事，需问砍柴人。列席不同部门的分析会议，定期参加一线科室的业务学习，你会拥有不一样的思维格局。 'If the financial department doesn't go deep into the front line, it's like the doctor doesn't check the room.' I appreciate this sentence. This is the key to operation and the starting point of industry finance integration. If you want to know something about the mountain, you need to ask the woodcutter. Attend the analysis meetings of different departments as nonvoting delegates, and regularly participate in the business learning of front-line departments. You will have different thinking patterns. 分工是相对的，发展是绝对的。医院部门之间，永远存在灰色地带或“职责缝隙”，这时，财务就应该去主动补位。为什么强调是财务人员？因为管理中的许多问题，绝大多数都能归因为利益分配问题。看清楚，是归因。 Division of labor is relative and development is absolute. There is always a gray area or 'responsibility gap' between hospital departments. At this time, the financial department should take the initiative to fill the vacancy. Why is the emphasis on financial personnel? Because of many problems in management, the vast majority can be attributed to the distribution of interests. Clearly, it's attribution. 关于会计这个职业，曾经有一种悲观的说法，叫做“干得好的（住）进医院，干不好的进法院”。我不苟同这段文字，但我认可其中的道理，那就是：任何时候都要对职业、对生命保持敬畏谦卑之心。 As for the profession of accounting, there used to be a pessimistic saying that 'those who do well (stay) in hospital and those who do not go to court'. I don't agree with this passage, but I agree with the truth, that is, we should always be awed and humble about our profession and life. 如果你是对的，但所有人都认为是错的，那就一定是错的，因为你的沟通出了问题。所以，沟通对财务人员非常重要。 If you are right, but everyone thinks it is wrong, it must be wrong, because there is something wrong with your communication. Therefore, communication is very important for financial personnel. 非对即错，非此即彼，拿规则说事，用制度护身，这是会计的执念，也是职业造就的性格局限（我认为可以归为“工伤”一类）。什么时候，当你开始跳出数据看数据，当你学会像院长一样思考问题，你离成功就为期不远。 Right or wrong, one or the other, using rules to talk about things, and using systems to protect the body, which is the obsession of accounting, but also the personality limitations of professional training (I think it can be classified as 'work-related injury'). When you start to jump out of the data to see the data, when you learn to think like a dean, you are not far from success. 关于会计内部控制，我的观点是：内控无论怎么重视都不会过分，因为这是财务工作安稳的基石。内控怎么做？从关注每月的银行余额调节表开始。 As for the internal control of accounting, my point is: no matter how much attention is paid to internal control, it will not be too much, because it is the cornerstone of the stability of financial work. How to do internal control? Start by focusing on the monthly reconciliation of bank balances. 替医院筹钱，为医院管钱，帮院长“分”钱。嗯，“分”钱（敏感词哈）考验财务的大智慧。 Raise money for the hospital, manage money for the hospital and 'divide' money for the dean. Well, 'cent' money (sensitive word HA) tests the great wisdom of finance. 把医院负担的各项社保费列示在职工工资条上，它能提升医院的引智竞争力。（这不是数字游戏，一般人我不告诉他）。 It can improve the hospital's talent introduction competitiveness by listing the social security premiums borne by the hospital on the staff wage slip. It's not a number game. I don't tell him. 我关心节约了多少钱，我更关注这笔钱该不该花”，这是阿里财务总监蔡崇信的管理信条。所以，预算永远是控支的关键。 I'm concerned about how much money I've saved, and I'm more concerned about whether this money should be spent. 'This is the management creed of Ali's chief financial officer, Cai Chongxin. Therefore, budget is always the key to control expenditure. Don't stop reading. Don't be fat. Don't worry. In the age of AI intelligence, the profession of accounting must and will die out, but management accounting will last forever. |
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