Silver A P
Top Health Care Financ. 1980 Fall;7(1):47-51.
Just as the financial manager of today bears little resemblance to the hospital bookkeeper of 20 years ago, the CFO in the year 2000 will differ from today's CFO. In 2000 the CFO will have to be a combined expert in finance, economics, accounting, business law, health law and risk management, as well as people motivation. The evolutionary process will take the CFO through the hospital maze as we know it today, and on into the world of insurance, medical transportation and hotel management--possibly even shopping centers and spaghetti factories.
正如如今的财务经理与20年前的医院簿记员几乎毫无相似之处一样,2000年的首席财务官(CFO)也将与如今的CFO有所不同。到2000年,CFO必须集金融、经济、会计、商业法、卫生法、风险管理以及人员激励等方面的专家于一身。这个演变过程将引领CFO穿越我们如今所知的医院迷宫,进而进入保险、医疗运输和酒店管理领域——甚至可能涉足购物中心和意大利面工厂。