医院货币资金是单位内部控制的重点,是医院财务监督、管理的主要目标和重要职责之一,其内部控制方法如下:(一)货币资金安全性控制货币资金安全性控制的范围包括现金、银行存款及有价票据。医疗应收款等变现能力较强,故也将其纳入货币资金控制范围内。在会计期间发生的各种收入应及时入账、存入银行,按规定开支、登记账户;对货币资金来源、存放、使用的环境、程序、过程和手续等诸多方面进行控制。(1)发票收据等有价票据的控制。医院货币资金来源、存放、使用都必须有根有据,即强化原始凭证的日常监管。门诊、住院发票、行政事 The hospital’s monetary funds are the focus of the unit’s internal control and are one of the major goals and important responsibilities of the hospital’s financial supervision and management. Its internal control methods are as follows: (1) Money and Money Security Control Money and Money Security Control includes cash and banks. Deposits and notes of value. The ability to realize liquidity such as medical receivables is relatively strong, so it is also included in the control of monetary funds. Various types of income that occur during the accounting period should be promptly accounted for, deposited in banks, and expenditures should be recorded and registered in accordance with the regulations; and control over the sources, storage, use environment, procedures, procedures and procedures of monetary funds should be controlled. (1) Control of invoices and other documents of value. The source, storage, and use of hospital money and funds must all be well-founded, that is, to strengthen the daily supervision of original vouchers. Outpatient, hospitalization invoice, administrative affairs