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近年来,我国不断推进市场经济的改革步伐,为了满足市场经济发展要求,医院也通过相应的改革措施慢慢步入市场化运行轨道。在市场经济条件下,医院的各项活动都需考虑市场因素,然而,医院各项经济活动在很大程度上都依赖医院会计信息进行决策,因此及时、科学的会计信息有助于医院开展各项经济活动。本文通过对财务人员在医院账务审核中的作用进行分析,希望能够为医院的账务管理提供有益借鉴。
In recent years, China has continuously promoted the pace of market economy reform. In order to meet the requirements of market economy development, hospitals have gradually stepped into the market-oriented orbit through corresponding reform measures. Under the conditions of market economy, all activities of the hospital need to consider market factors. However, the economic activities of the hospital rely largely on hospital accounting information for decision-making. Therefore, timely and scientific accounting information can help hospitals to develop Economic activity. This paper analyzes the role of financial officers in the audit of hospital accounts, hoping to provide useful reference for the management of hospital accounts.