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目的探究医院会计管理风险问题及相关防范对策。方法对我院历年会计管理工作中所存在的风险因素进行分析,并在此基础上提出相关防范对策,以此使我院会计管理风险得到有效防范,进一步提升医院会计管理的质量。结果医院会计管理风险问题主要体现在三大方面,其一是医院会计信息化建设的影响;其二是会计人员综合素质较低;其三是医院在会计管理中缺乏监督机制。结论针对医院会计管理过程中存在的种种问题,便需要采取有效的防范对策,包括做好预算与资产方面的重点管控、加强医院会计信息化建设、努力提升会计人员综合素质以及加强医院会计内部审计管理等,以此为医院会计管理风险的防范提供保障依据。
Objective To explore the problem of hospital accounting management risk and its countermeasures. Methods Based on the analysis of the risk factors existing in the accounting management of our hospital in the past years and based on this, we put forward some countermeasures to prevent the risk of accounting management in our hospital and further improve the quality of hospital accounting management. Results There are three major aspects in the risk management of hospital accounting: one is the influence of hospital accounting information construction; the other is the low comprehensive quality of accountants; and the third one is the lack of supervision mechanism in the management of accounting in hospitals. Conclusion In order to solve the problems existing in the process of hospital accounting management, we need to take effective measures to prevent and control such problems, including the key budget control and assets control, strengthening the construction of hospital accounting information, enhancing the overall quality of accounting staff and strengthening the internal audit of hospital accounting Management, so as to provide a basis for the prevention of hospital accounting risk management.