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医院货币资金是指医院所拥有或控制的现金、银行存款和其他货币资金。货币资金是医院流动性最强风险最高的资产之一,是医院进行医疗服务活动不可缺少的物质条件,货币资金的内部控制是医院内部控制系统的一个重要组成部分,是保证医院持续稳定发展的重要手段。本文阐述了医院货币资金控制的重要性及内容,分析了医院货币资金内部控制的现状,并就此提出了相应的完善对策。
Hospital monetary funds refer to the cash, bank deposits and other monetary funds owned or controlled by the hospital. Monetary capital is one of the strongest assets with the highest liquidity in the hospital and is an indispensable material condition for the hospital to carry out medical service activities. The internal control of monetary funds is an important part of the hospital internal control system and is to ensure the sustained and steady development of the hospital Important means. This article elaborates the importance and content of hospital monetary fund control, analyzes the status quo of hospital internal control of monetary funds, and puts forward corresponding improvement countermeasures.