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医院是社会公益性的事业单位组织,是一种特殊的企业类型,其内部财务管理的好坏直接决定了医院经济效益、社会效益的高低。医院内部审计工作是由单位管理部门直接独立行使的内部财务监督职能,其审核的内容设计医院财务管理的各个环节,包括门诊收费、药房采购、住院等等,加强对医院各财务环节的监督不能仅仅依靠会计核查,而更应该注重从独立层面上进行审计。因此,为了确保医院医院财务收支的信息明细与数据的准确,医院有必要科学、合理地开展内部财务审计工作,强化内部经济控制力度。
Hospital is a public welfare organization, is a special type of business, the quality of its internal financial management directly determines the hospital’s economic and social benefits. The internal audit of the hospital is an internal financial supervision function directly and independently exercised by the unit management department. The content of the audit includes all aspects of the hospital’s financial management, including outpatient service charges, pharmacy procurement, hospitalization, etc., and strengthening the supervision over various financial links in the hospital Only rely on accounting verification, but should focus on the audit from an independent level. Therefore, in order to ensure the accurate information and data of the financial revenues and expenditures in hospitals and hospital hospitals, it is necessary for the hospital to carry out internal financial audits scientifically and reasonably and to strengthen the control of the internal economy.