任何单位的财务会计工作都离不开出纳,顾名思义,“出纳”就是支出和纳入,单位的所有货币资金的增减变动都要经过出纳之手。那么,医院作为关系大众民生健康的特殊服务行业当然也离不开出纳的基础性工作。医院出纳工作是整个会计核算工作的基础和重要组成部分,出纳工作的质量和效率,直接关系到整个会计核算工作的质量和效率,甚至影响到管理者的决策。 Any unit of financial accounting can not do without the cashier, as the name suggests, “cashier ” is the expenditure and inclusion, the unit of all monetary changes in cash must go through the cashier’s hand. Well, of course, the hospital as a special service industry that is related to people’s livelihood and health is certainly inseparable from cashier’s basic work. Hospital cashier work is the basis and an important part of the entire accounting work. The quality and efficiency of cashier work are directly related to the quality and efficiency of the entire accounting work, and even affect the manager’s decision-making.