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往来账是医院资产负债的重要组成部分,但目前因往来业务发生频繁、金额较大、业务范围广,单位疏于管理等原因造成了账目混乱,反映出单位内部控制制度和经营管理上的缺陷、漏洞。通过加强往来账的管理可以优化医院现金流、防范财务风险,提高资金使用效益。
Current accounts are an important part of the assets and liabilities of the hospital. However, due to the frequent chaotic transactions, large amount of business, wide range of business and neglect of management, accounts are confused at current accounts, which reflects the internal control system and management defects of the unit , Loopholes. By strengthening the current account management can optimize hospital cash flow, prevent financial risks and improve capital efficiency.