论文部分内容阅读
随着我国市场竞争的不断加剧和医疗体制改革的不断深入,医院的内部环境和外部环境都发生了巨大的改变,由此给医院的经营管理带来了前所未有的挑战,医院的财务管理及会计核算也变得更加复杂。为了促进医院的发展,医院对于财务信息的处理不仅仅需要发挥会计核算的基本职能,还应当发挥会计监督的职能,以保证医院财务活动更加合理合法,以促进医院资产使用的高效,最终促进医院经营目标的实现。但是目前一些医院的会计监督职能缺失,我们通过对会计监督的不足进行分析,提出相应的改进意见。
With the continuous intensification of market competition and the deepening of medical system reform in our country, the internal and external environment of the hospital have undergone tremendous changes, which has brought unprecedented challenges to the operation and management of hospitals. The hospital’s financial management and accounting Accounting has become more complicated. In order to promote the development of the hospital, the hospital should not only perform the basic functions of accounting but also supervise the accounting to ensure that the hospital’s financial activities are more reasonable and legal, so as to promote the efficient use of hospital assets and ultimately promote the hospital The realization of business objectives. However, at present, some hospitals lack the functions of accounting supervision. We analyze the deficiencies of accounting supervision and put forward corresponding suggestions for improvement.