目前,在一部分卫生单位中,由于内部控制制度不严,购销人员吃回扣,购入低劣甚至假冒药品等情况时有发生;有的单位现金支票、银行印章均由出纳一人保管,一人使用,无互相制约和监督;会计长期不核对银行帐;票据管理混乱,给违纪和犯罪提供了可乘之机。因此,必须按照国家有关部门的规定,强化医院内部控制制度,完善会计监督体系,充分发挥会计总体功能。 加强会计监督,首先要建立医院内部控制制度。医院内部控制制度,一类是会计制度,包括帐簿、凭证格式规定、凭证传递、记帐方法程序等一系列有关会计原则;另一类是内部牵制或稽核制度,是依靠会计组织把错误减少到最低限度的一种自检系统。在具体工作中,应加强以下制度:(1)财务支出应由指定的领导负责,作到财务审批一支笔,特别是大额支出应由领导集体决定,这样有利于统筹管理资金,有计划、按标准,根据本单位财力支付各项费用。发生经济业务后,以原始凭证为依据,由经手人签字,领导审批签字,作为分清责任的依据。(2)不 At present, in some health units, due to lax internal control systems, buying and selling staff eat kickbacks, purchase of inferior and even counterfeit medicines, etc.; some cash cheques and bank seals are kept by one cashier, and one person uses each other. Constraints and supervision; accounting does not check bank accounts for a long time; messy notes management provides opportunities for disciplinary and criminal offenses. Therefore, in accordance with the provisions of relevant state departments, the hospital’s internal control system must be strengthened, and the accounting supervision system must be perfected so that the overall accounting function can be fully utilized. To strengthen accounting supervision, we must first establish a hospital internal control system. Hospital internal control system, one type is accounting system, including a series of relevant accounting principles such as account books, voucher format regulations, voucher transmission, and accounting method procedures; the other is an internal deterrence or auditing system that relies on accounting organizations to reduce errors. To a minimal self-check system. In the specific work, the following systems should be strengthened: (1) The financial leaders should be responsible for the financial expenditures, and should be given a pen for financial approval. In particular, large expenditures should be determined by the collective leadership, which is beneficial to the overall management of funds, and there are plans. According to the standard, according to the financial resources of the unit to pay all costs. After the economic business takes place, the original vouchers are used as the basis, and the signatures of the handlers and the signatures of the leaders are used as the basis for the separation of responsibilities. (2) No