Construction and Implementation of the Competency Framework for Management Accounting Talents in Public Hospi-tals in the Context of Industry-Finance Integration / 中国卫生经济

ABSTRACT

Public hospitals are facing higher operational management requirements in the new medical reform process.In order to improve management levels and achieve sustainable development,management accounting based on industry-finance integration is considered an important tool.It firstly emphasizes the important role of management accounting talents in realizing industry-financial integration and improving management efficiency.On the basis of analyzing the current situation and needs of management accounting capabilities in public hospitals,it builds management accounting talents covering three types of ability elements and four levels.It proposes the implementation of a competency framework for management accounting personnel in public hospitals,so as to enhance the competency of management accounting personnel and assist high-quality development of hospitals.