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医院往来账用于反映医院经营过程中的债权与债务关系,就现阶段而言,目前医院在往来账管理中还存在一些问题,例如:缺乏有效的管理措施、管理制度不完善、管理力度不够等,往来账管理问题在一定程度上制约了医院内控制度的建立。本文将从医院往来账管理中的实际问题出发,分析医院内部控制制度的漏洞,完善医院内控制度,为资产良性循环奠定良好的基础。
The current account of the hospital is used to reflect the relationship between the claims and debts in the course of operation of the hospital. At present, the hospital still has some problems in the current account management such as lack of effective management measures, imperfect management system and insufficient management Etc., the current account management issues to a certain extent, restricted the establishment of hospital internal control system. Based on the actual problems in the current account management of the hospital, this article analyzes the loopholes in the hospital internal control system and perfects the hospital internal control system, laying a good foundation for the virtuous circle of assets.