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医院内部会计控制是医院财务工作的重要环节,涉及到医院的各个部门,它对于规范医院的经济管理,提高资金与资产经济效益和社会效益具有重要意义。在实际工作中,要提高管理者的重视程度,完善会计监督机制加强,提高预算管理水平,加强医院信息系统建设,加强监督与制约,提高财务人员的职业道德和业务素质,特别是抓好内部控制制度设计,医院流动资产和固定资产的管理等几个关键方面的工作,才能合理防范医院财务风险、经营风险,实现医院可持续发展。
Hospital internal accounting control is an important part of the hospital’s financial work, involving all departments of the hospital, it is important for regulating the hospital’s economic management, improve capital and asset economic and social benefits. In practical work, it is necessary to increase the emphasis of managers, improve the mechanism of accounting supervision, improve the level of budget management, strengthen the construction of hospital information systems, strengthen supervision and control, and enhance the professional ethics and professional qualifications of financial personnel, especially the internal Control system design, hospital liquid assets and the management of fixed assets and other key aspects of the work, we can reasonably prevent the hospital’s financial risks, operational risks and achieve sustainable development of the hospital.