快给医院请个总会计师吧-行政管理-医院绩效咨询,医院绩效管理,医院管理咨询 -九鼎医院管理顾问

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快给医院请个总会计师吧

提交者：jiuding发表时间：2014-5-20点击次数：2382来源:本站整理

　　目前，大中型以上规模的医院普遍都有职工上千人，资产总额、年业务收支几亿元、十几亿元甚至几十亿元，年门诊量超百万人次，住院病人超万人次，每年签订的各类合同协议几百份，绝大部分经费依靠医院医疗经营收入解决，经济核算任务繁重。在这种情况下，如果医院的经济账不明不白，管账务的人稀里糊涂，那么医院的可持续发展、老百姓的健康权益都会受到威胁。

　　总管家监管人精算家

　　医院总会计师的主要工作，可以通过一年一次的预决算报告大会体现：医院职代会需总会计师对一年来医院的经营情况进行分析。从财务指标到业务指标（包括平均住院日、床位使用率、出院人数、手术量等），把这些关键的指标与效益、收费水平结合起来。对每个项目分部门（门诊的、病房的），分业务内容（医疗的、药品的）进行分析。同一个项目与收入里面的具体内容结合起来，与成本核算的项目进行对比，再和预算结合起来分析。让职代会、全员职工了解医院财务状况和经营情况，从而对现金流量进行分析。通过这些数据分析，来给院领导班子提供决策依据。

　　预算管理、成本管理、内部控制管理、财会管理、财会人才队伍建设等都是总会计师的活。事实上，总会计师的职责、任务和专业就是加强经济管理、加强经济核算，使医院在保证社会效益的前提下，提高有限医疗资源的利用效率。具体表现为：

　　总管家。医院总会计师制度不是传统的记账和算账，而是涉及到医院的各个方面，不仅包括保证财产安全完整，会计资料准确可靠，还包括促进医院贯彻经营服务方针、提高经营效率。他能够利用会计、统计等手段，对物价、绩效、医保、医疗信息、优秀人才选拔使用、道德规范与行为准则等要素，实现统合与控制。例如，医院总会计师在进行成本管理时，就要对一些工作进行协调，包括财务管理与人事管理之间的协调、财务管理与业务管理之间的协调等。由此，总会计师就不得不在人力资源管理范畴与财务战略导向制定之间游走。

　　监管人。总会计师制度着眼于各项业务是否符合既定的规范标准，使医院的经济经营活动做到活而有序。总会计师制度对管理活动能发挥制约作用。严密的监督与考核，能真实地反映工作实绩，并可以激发医护人员的工作热情及潜能，从而提高工作效率。

　　精算家。医院作为一个特殊经济组织，经济管理尤其是经济核算，本身工作细小繁琐，需要投入大量的时间、精力去研究、分析、判断，而非财经专业的人员来做，很容易出力不出活。以医院预算管理为例，总会计师不会拍脑袋笼统做个“约数”，而会站在全局的高度，用科学专业的方法做好不同部门的预算，如临床科室做什么预算、职能科室做什么预算，资本预算怎么编等等，对实际工作具有积极指导意义。

　　请不请，医院做不了主

　　缺乏强制性。由于缺乏政府宏观管理部门强有力的指导和干预，实际中有的医院虽然设置了总会计师制度，但总会计师仅仅相当于院长助理的角色定位，很是尴尬。有的医院领导还没有搞清楚总会计师与财务处长之间的关系。有的医院设置了总会计师，但不能参加领导班子会议。卫生主管部门更注重发文件，忽略了制度执行情况的评价、制度执行偏差的修正等工作，缺乏必要的责任追究和监督处罚措施。很多情况下，总会计师制度的落实问题也就成了纸上谈兵。

　　缺乏内部制衡。医院法人治理结构是现代医院制度建设的主要内容，而规范的现代法人治理结构，关键要看理事会能否充分发挥作用。但在我国现阶段，医院的法人治理结构“形不备、实不至”，尤其体现在公立医院，理事会这一重要机构没有到位，也就谈不上发挥其职能作用。

　　院长负责制的领导班子现在既不能充当创办者的“守护神”，又不能代表创办者对管理者进行监督。这种责权不分的治理结构，导致医院总会计师制度难以实施。

　　职能部门缺乏联动。虽然2010年，财政部、原卫生部修订并出台的《医院财务制度》明确要求三级医院须设总会计师；总会计师条例也规定，总会计师是领导班子成员，在班子内不设置重叠副职，但是这些规定的执行力度并不够。

　　具体表现为，总会计师不是专业技术岗位，而是行政副职，属管理岗位，需要组织或人事部门来任命。医院没有权力决定是否设总会计师。在实际工作中，尽管主管部门多方努力，但组织部门多以领导职数限制为理由，不给医院总会计师位置。

　　组织结构设计不合理。总会计师制度目标的实现，有赖于系统内各个管理部门的协调与配合，客观上要求医院内部建立规范、合理、严密的组织体系。

　　但是，由于管理理念、职业素质的差异及卫生体制和现行干部考核评价机制的缺陷等，卫生机构的组织结构设计及管理职能界定呈现不稳定状态。一个地方一个样，一个医院一个招，一个领导一个法，不利于总会计师制度建设。

　　如何建立总会计师制度

　　规范授权。

　　健全体制。首先，转变政府职能，管办分离，提高医疗机构运营效率。其次，建立健全的法人治理结构，无论是营利性的还是非营利性的，均应按照对出资人负责的原则，设计医院的治理结构，理事会、监事会、执行层，分别行使决策权、监督权和执行权。第三，根据层级管理原则，建立战略导向的绩效管理体系，将绩效管理和薪酬管理紧密联系。通过绩效合同控制医院管理层，后者再通过下一级的绩效合同管理医院的中层及基层管理者，理顺医院管理关系，迅速实现医院资源组建运行一体化。

　　制定授权规则。对一所医院而言，都有创办者和管理者，在这一层次上体现出两个控制主体相互制衡的关系：创办者通过激励和约束来控制管理者，保障资产安全完整并且保值；管理者通过正确决策和有效经营履行受托责任，同时获得约定的期望利益。医院建立总会计师制度并适当授权，是加强医院管理的有效手段。医院的总会计师应该由创办者委派，是创办者利益的维护者，并具体监督和指导单位会计控制过程。

　　量化管理权限。首先，通过对单位会计部门和会计人员的领导和控制，掌握会计系统的运行，对于单位的财务事项拥有审批权。其次，通过主持定期及非定期的单位总会计师制度执行情况检查，及时发现医院经营服务和会计方面已经发生的或潜在的问题，并采取相应措施。通过单位会计人员的会计控制责任，尽量使管理权限和控制权限量化以便于操作。会计人员对单位的责任中心层和各业务部门形成控制，而监督和评价会计人员履行控制责任的，又是上一层次代表创办者利益的总会计师，从而构成完整的总会计师制度系统。

　　严格程序控制。

　　总会计师制度还要对医院经营管理重要方面、重要环节实行重点控制，使面的控制与点的控制有机结合起来。医院总会计师制度的点应该设在三个位置上：①资金。对医院的财务预算、资金筹资、调度、使用、分配等实行严格控制，防止资金体外循环。②成本费用。对医院的各项成本费用支出实施严格的监管，防止出现舞弊行为。③权力使用。对医院各经营环节经济活动操作者的权力实施有效监控，禁止任何越权和滥用权力的行为发生，以免造成经济损失。

　　看总会计师如何应对“医药分开”

　　医药分开是公立医院改革难度较大的工作之一，最主要的原因是医药分开不仅仅是一个环节的问题，而是涉及整个医药体系相关部门和环节。尤其在实施零差价后，药品变成了纯成本，医院需要重新思考绩效体系、药品控制，以及如何掰扯清楚各个部门和群体的利益诉求，并保证其各自利益实现。

　　在这种情况下，总会计师将以专业的眼光，在保持经济效益的情况下，控制医院成本，降低患者就诊费用，保证医院可持续发展。作为医院的总会计师，我是这样做的：

　　理清医院成本的构成及各自比重。医院总成本包含人力成本、卫生材料成本、药品成本、固定资产折旧以及无形资产摊销等。据了解，在成本构成中，北京部分大型医疗机构的人力成本占总成本30%，药品成本占40%；北京朝阳医院的人力成本占总成本32%，药品成本38%，可见药品成本和人力成本之和约占医院总成本的70%。

　　分析成本构成，找准突破口。通过分析发现，当下医院管理者需要思考的问题，即合理增加人力成本，压缩药品成本。在医药分家背景下，需要重点关注次均药费、药占比、次均费用、总额预付、患者自付比例等指标。在合理用药方面下功夫，设置相应的绩效考核指标。

　　总会计师是干大事儿的

　　湖北民族学院附属民大医院总会计师董飚

　　湖北一所三级医院（简称X医院）配备的8位院级领导中，除总会计师外，其余7位都是学医出身，平时难得看到他们在办公室正常办公，有事得到他们所在的专业科室去找。在医院33名行政后勤中层管理干部中，医学转岗做管理的19人。这19人中仅护理专业因年龄原因转岗做管理的就有11人。非医学类专业做管理的14人，大多集中在财务、计算机、市场拓展、保卫、基建等专业性明显较强的领域，而人力资源、医保、招标、纪检等同样需要体现管理水平的岗位。大都为安排护理一线员工转岗之地，由于管理队伍专业过于局限，年龄与知识结构等不合理，其医院部分管理工作呈现出不敢负责、人浮于事、创新不够、难以协调的怪圈。这就要求医院总会计师要主动作为、大胆履职。据了解， X医院自2012年配置总会计师后，医院正在总会计师的日常推动下，以强化财务监管为龙头，引领医院各项行政、后勤管理逐步走向程序化、科学化。

　　案例1.2012年底，X医院医保办在未事先征得医院财务部门许可的前提下，在没完善相应手续的时候，就向院长办公会直接提交议案，要求将以前没收回的120万医保农合应收款作坏账处理。医院总会计师与会时断然否定，要求按程序完善手续、查明原因、逐级审批，在激烈的争议中阻止了大额应收账款被随意处置现象的发生，维护了财经纪律与办事程序的严肃性，减少了医院财务风险。

　　案例2.X医院基建部门2013年下半年经过一段时间的论证，准备上马一项用地热代替天然气的冷暖空调节能项目，概算1600万元。由于要改造现有的医院节能管网，但又必须保证在2014年夏天医院空调供冷前投入使用，于是医院主要领导和基建部门以时间紧为由，准备直接与某公司洽谈，规避招标发包项目。医院总会计师得知消息后，及时在会议中提出明确反对意见，并对此项目作出节约时间、科学安排的方法建议，被医院主要领导采用，维护了正常招标秩序，对重大经济行为的合法性进行了有效监管。

　　案例3.X医院为适应国家医改政策，增强行业竞争力， 2013年初便明确提出了“三降一控”目标，即由总会计师牵头，医务、护理、质控、人事、财务、审计等部门组成，奖罚分明，以降低药品、卫生材料占医院业务收入的比例，降低病人平均住院天数，控制出院病人例均费用为目标。

　　经过一年的努力，“三降一控”在该院初见成效：一是有效控制了耗材上升幅度，耗材较2012年下降0.3%。二是缩短了住院时间，平均住院日10.02天，较2012年减少0.55天。三是平均住院费用上涨得到了有效遏制，人均住院费用7739元，较2012年上涨福度下降5%；门诊人均医疗费用173元，较2012年减少22元，下降14.5%。通过“三降一控”在医院的有效实施，总会计师也在医院成了名副其实的经济活动总协调和绩效评价主导者。

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_SERVER["PATHEXT"]	.COM;.EXE;.BAT;.CMD;.VBS;.VBE;.JS;.JSE;.WSF;.WSH;.MSC
_SERVER["PROCESSOR_ARCHITECTURE"]	AMD64
_SERVER["PROCESSOR_IDENTIFIER"]	Intel64 Family 6 Model 85 Stepping 4, GenuineIntel
_SERVER["PROCESSOR_LEVEL"]	6
_SERVER["PROCESSOR_REVISION"]	5504
_SERVER["ProgramData"]	C:\ProgramData
_SERVER["ProgramFiles"]	C:\Program Files
_SERVER["ProgramFiles(x86)"]	C:\Program Files (x86)
_SERVER["ProgramW6432"]	C:\Program Files
_SERVER["PSModulePath"]	C:\Program Files\WindowsPowerShell\Modules;C:\Windows\system32\WindowsPowerShell\v1.0\Modules;D:\Program Files (x86)\Microsoft SQL Server\110\Tools\PowerShell\Modules\
_SERVER["PUBLIC"]	C:\Users\Public
_SERVER["SystemDrive"]	C:
_SERVER["SystemRoot"]	C:\Windows
_SERVER["TEMP"]	C:\Windows\TEMP
_SERVER["TMP"]	C:\Windows\TEMP
_SERVER["USERDOMAIN"]	WORKGROUP
_SERVER["USERNAME"]	iZ4r4b31413jd2Z$
_SERVER["USERPROFILE"]	C:\Windows\system32\config\systemprofile
_SERVER["windir"]	C:\Windows
_SERVER["ORIG_PATH_INFO"]	/index.php/index-view-aid-9498.html
_SERVER["URL"]	/index.php
_SERVER["SERVER_SOFTWARE"]	Microsoft-IIS/10.0
_SERVER["SERVER_PROTOCOL"]	HTTP/1.1
_SERVER["SERVER_PORT_SECURE"]	1
_SERVER["SERVER_PORT"]	443
_SERVER["SERVER_NAME"]	yyjg.net
_SERVER["SCRIPT_NAME"]	/index.php
_SERVER["SCRIPT_FILENAME"]	D:\wwwroot\yyjg.net\wwwroot\index.php
_SERVER["REQUEST_URI"]	/index.php/index-view-aid-9498.html
_SERVER["REQUEST_METHOD"]	GET
_SERVER["REMOTE_USER"]	no value
_SERVER["REMOTE_PORT"]	34775
_SERVER["REMOTE_HOST"]	216.73.216.63
_SERVER["REMOTE_ADDR"]	216.73.216.63
_SERVER["QUERY_STRING"]	no value
_SERVER["PATH_TRANSLATED"]	D:\wwwroot\yyjg.net\wwwroot\index.php\index-view-aid-9498.html
_SERVER["PATH_INFO"]	/index-view-aid-9498
_SERVER["LOGON_USER"]	no value
_SERVER["LOCAL_ADDR"]	172.16.121.93
_SERVER["INSTANCE_META_PATH"]	/LM/W3SVC/1
_SERVER["INSTANCE_NAME"]	WWWROOT
_SERVER["INSTANCE_ID"]	1
_SERVER["HTTPS_SERVER_SUBJECT"]	CN=www.yyjg.net
_SERVER["HTTPS_SERVER_ISSUER"]	C=PL, O=Asseco Data Systems S.A., CN=Certum DV TLS G2 R39 CA
_SERVER["HTTPS_SECRETKEYSIZE"]	2048
_SERVER["HTTPS_KEYSIZE"]	256
_SERVER["HTTPS"]	on
_SERVER["GATEWAY_INTERFACE"]	CGI/1.1
_SERVER["DOCUMENT_ROOT"]	D:\wwwroot\yyjg.net\wwwroot
_SERVER["CONTENT_TYPE"]	no value
_SERVER["CONTENT_LENGTH"]	0
_SERVER["CERT_SUBJECT"]	no value
_SERVER["CERT_SERIALNUMBER"]	no value
_SERVER["CERT_ISSUER"]	no value
_SERVER["CERT_FLAGS"]	no value
_SERVER["CERT_COOKIE"]	no value
_SERVER["AUTH_USER"]	no value
_SERVER["AUTH_PASSWORD"]	no value
_SERVER["AUTH_TYPE"]	no value
_SERVER["APPL_PHYSICAL_PATH"]	D:\wwwroot\yyjg.net\wwwroot\
_SERVER["APPL_MD_PATH"]	/LM/W3SVC/1/ROOT
_SERVER["IIS_UrlRewriteModule"]	7.1.0871.0
_SERVER["HTTP_USER_AGENT"]	Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)
_SERVER["HTTP_HOST"]	yyjg.net
_SERVER["HTTP_ACCEPT_ENCODING"]	gzip, br, zstd, deflate
_SERVER["HTTP_ACCEPT"]	/
_SERVER["HTTP_CONNECTION"]	close
_SERVER["FCGI_ROLE"]	RESPONDER
_SERVER["PHP_SELF"]	/index.php/index-view-aid-9498.html
_SERVER["REQUEST_TIME_FLOAT"]	1789660181.6578
_SERVER["REQUEST_TIME"]	1789660181

PHP Authors
Contribution	Authors
Zend Scripting Language Engine	Andi Gutmans, Zeev Suraski, Stanislav Malyshev, Marcus Boerger, Dmitry Stogov, Xinchen Hui, Nikita Popov
Extension Module API	Andi Gutmans, Zeev Suraski, Andrei Zmievski
UNIX Build and Modularization	Stig Bakken, Sascha Schumann, Jani Taskinen
Windows Port	Shane Caraveo, Zeev Suraski, Wez Furlong, Pierre-Alain Joye, Anatol Belski
Server API (SAPI) Abstraction Layer	Andi Gutmans, Shane Caraveo, Zeev Suraski
Streams Abstraction Layer	Wez Furlong, Sara Golemon
PHP Data Objects Layer	Wez Furlong, Marcus Boerger, Sterling Hughes, George Schlossnagle, Ilia Alshanetsky
Output Handler	Zeev Suraski, Thies C. Arntzen, Marcus Boerger, Michael Wallner

SAPI Modules
Contribution	Authors
AOLserver	Sascha Schumann
Apache 1.3 (apache_hooks)	Rasmus Lerdorf, Zeev Suraski, Stig Bakken, David Sklar, George Schlossnagle, Lukas Schroeder
Apache 1.3	Rasmus Lerdorf, Zeev Suraski, Stig Bakken, David Sklar
Apache 2.0 Filter	Sascha Schumann, Aaron Bannert
Apache 2.0 Handler	Ian Holsman, Justin Erenkrantz (based on Apache 2.0 Filter code)
Caudium / Roxen	David Hedbor
CGI / FastCGI	Rasmus Lerdorf, Stig Bakken, Shane Caraveo, Dmitry Stogov
CLI	Edin Kadribasic, Marcus Boerger, Johannes Schlueter, Moriyoshi Koizumi, Xinchen Hui
Continuity	Alex Leigh (based on nsapi code)
Embed	Edin Kadribasic
FastCGI Process Manager	Andrei Nigmatulin, dreamcat4, Antony Dovgal, Jerome Loyet
ISAPI	Andi Gutmans, Zeev Suraski
litespeed	George Wang
NSAPI	Jayakumar Muthukumarasamy, Uwe Schindler
phpdbg	Felipe Pena, Joe Watkins, Bob Weinand
phttpd	Thies C. Arntzen
pi3web	Holger Zimmermann
Sendmail Milter	Harald Radi
thttpd	Sascha Schumann
tux	Sascha Schumann
WebJames	Alex Waugh

Module Authors
Module	Authors
BC Math	Andi Gutmans
Bzip2	Sterling Hughes
Calendar	Shane Caraveo, Colin Viebrock, Hartmut Holzgraefe, Wez Furlong
COM and .Net	Wez Furlong
ctype	Hartmut Holzgraefe
cURL	Sterling Hughes
Date/Time Support	Derick Rethans
DB-LIB (MS SQL, Sybase)	Wez Furlong, Frank M. Kromann
DBA	Sascha Schumann, Marcus Boerger
DOM	Christian Stocker, Rob Richards, Marcus Boerger
enchant	Pierre-Alain Joye, Ilia Alshanetsky
ereg	Rasmus Lerdorf, Jim Winstead, Jaakko Hyvätti
EXIF	Rasmus Lerdorf, Marcus Boerger
fileinfo	Ilia Alshanetsky, Pierre Alain Joye, Scott MacVicar, Derick Rethans
Firebird driver for PDO	Ard Biesheuvel
FTP	Stefan Esser, Andrew Skalski
GD imaging	Rasmus Lerdorf, Stig Bakken, Jim Winstead, Jouni Ahto, Ilia Alshanetsky, Pierre-Alain Joye, Marcus Boerger
GetText	Alex Plotnick
GNU GMP support	Stanislav Malyshev
Iconv	Rui Hirokawa, Stig Bakken, Moriyoshi Koizumi
IMAP	Rex Logan, Mark Musone, Brian Wang, Kaj-Michael Lang, Antoni Pamies Olive, Rasmus Lerdorf, Andrew Skalski, Chuck Hagenbuch, Daniel R Kalowsky
Input Filter	Rasmus Lerdorf, Derick Rethans, Pierre-Alain Joye, Ilia Alshanetsky
InterBase	Jouni Ahto, Andrew Avdeev, Ard Biesheuvel
Internationalization	Ed Batutis, Vladimir Iordanov, Dmitry Lakhtyuk, Stanislav Malyshev, Vadim Savchuk, Kirti Velankar
JSON	Omar Kilani, Scott MacVicar
LDAP	Amitay Isaacs, Eric Warnke, Rasmus Lerdorf, Gerrit Thomson, Stig Venaas
LIBXML	Christian Stocker, Rob Richards, Marcus Boerger, Wez Furlong, Shane Caraveo
mcrypt	Sascha Schumann, Derick Rethans
MS SQL	Frank M. Kromann
Multibyte String Functions	Tsukada Takuya, Rui Hirokawa
MySQL driver for PDO	George Schlossnagle, Wez Furlong, Ilia Alshanetsky, Johannes Schlueter
MySQL	Zeev Suraski, Zak Greant, Georg Richter, Andrey Hristov
MySQLi	Zak Greant, Georg Richter, Andrey Hristov, Ulf Wendel
MySQLnd	Andrey Hristov, Ulf Wendel, Georg Richter, Johannes Schlüter
OCI8	Stig Bakken, Thies C. Arntzen, Andy Sautins, David Benson, Maxim Maletsky, Harald Radi, Antony Dovgal, Andi Gutmans, Wez Furlong, Christopher Jones, Oracle Corporation
ODBC driver for PDO	Wez Furlong
ODBC	Stig Bakken, Andreas Karajannis, Frank M. Kromann, Daniel R. Kalowsky
OpenSSL	Stig Venaas, Wez Furlong, Sascha Kettler, Scott MacVicar
Oracle (OCI) driver for PDO	Wez Furlong
pcntl	Jason Greene, Arnaud Le Blanc
Perl Compatible Regexps	Andrei Zmievski
PHP Archive	Gregory Beaver, Marcus Boerger
PHP Data Objects	Wez Furlong, Marcus Boerger, Sterling Hughes, George Schlossnagle, Ilia Alshanetsky
PHP hash	Sara Golemon, Rasmus Lerdorf, Stefan Esser, Michael Wallner, Scott MacVicar
Posix	Kristian Koehntopp
PostgreSQL driver for PDO	Edin Kadribasic, Ilia Alshanetsky
PostgreSQL	Jouni Ahto, Zeev Suraski, Yasuo Ohgaki, Chris Kings-Lynne
Pspell	Vlad Krupin
Readline	Thies C. Arntzen
Recode	Kristian Koehntopp
Reflection	Marcus Boerger, Timm Friebe, George Schlossnagle, Andrei Zmievski, Johannes Schlueter
Sessions	Sascha Schumann, Andrei Zmievski
Shared Memory Operations	Slava Poliakov, Ilia Alshanetsky
SimpleXML	Sterling Hughes, Marcus Boerger, Rob Richards
SNMP	Rasmus Lerdorf, Harrie Hazewinkel, Mike Jackson, Steven Lawrance, Johann Hanne, Boris Lytochkin
SOAP	Brad Lafountain, Shane Caraveo, Dmitry Stogov
Sockets	Chris Vandomelen, Sterling Hughes, Daniel Beulshausen, Jason Greene
SPL	Marcus Boerger, Etienne Kneuss
SQLite 3.x driver for PDO	Wez Furlong
SQLite3	Scott MacVicar, Ilia Alshanetsky, Brad Dewar
Sybase-CT	Zeev Suraski, Tom May, Timm Friebe
System V Message based IPC	Wez Furlong
System V Semaphores	Tom May
System V Shared Memory	Christian Cartus
tidy	John Coggeshall, Ilia Alshanetsky
tokenizer	Andrei Zmievski, Johannes Schlueter
WDDX	Andrei Zmievski
XML	Stig Bakken, Thies C. Arntzen, Sterling Hughes
XMLReader	Rob Richards
xmlrpc	Dan Libby
XMLWriter	Rob Richards, Pierre-Alain Joye
XSL	Christian Stocker, Rob Richards
Zip	Pierre-Alain Joye, Remi Collet
Zlib	Rasmus Lerdorf, Stefan Roehrich, Zeev Suraski, Jade Nicoletti, Michael Wallner

PHP Documentation
Authors	Mehdi Achour, Friedhelm Betz, Antony Dovgal, Nuno Lopes, Hannes Magnusson, Georg Richter, Damien Seguy, Jakub Vrana, Adam Harvey, Peter Cowburn
Editor	Philip Olson
User Note Maintainers	Daniel P. Brown, Thiago Henrique Pojda
Other Contributors	Previously active authors, editors and other contributors are listed in the manual.

Websites and Infrastructure team
PHP Websites Team	Rasmus Lerdorf, Hannes Magnusson, Philip Olson, Lukas Kahwe Smith, Pierre-Alain Joye, Kalle Sommer Nielsen, Peter Cowburn, Adam Harvey, Ferenc Kovacs, Levi Morrison
Event Maintainers	Damien Seguy, Daniel P. Brown
Network Infrastructure	Daniel P. Brown
Windows Infrastructure	Alex Schoenmaker