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医院要进行医疗经营活动都必须持有货币资金,它在资产中流动性较强的一种资产,具有高度的流动性和控制风险,也容易产生错误和舞弊。医院在组织会计核算的过程中,加强货币资金的内部控制,对于保障医院资产安全完整,防止贪污舞弊的发生,提高资金周转速度和使用效益,具有重要意义。本文就医院货币资金内部控制的问题进行分析,并对货币资金内部控制的规范进行探讨。
Hospitals must hold monetary funds for medical operations. As an asset with strong liquidity, the hospital possesses high liquidity and risk control as well as errors and fraud. In the process of organizing accounting, strengthening the internal control of monetary funds is of great significance for ensuring the safety and integrity of hospital assets, preventing the occurrence of corruption and fraud, and improving the turnover rate and efficiency of capital turnover. This article analyzes the internal control of monetary funds in hospitals and discusses the internal control of monetary funds.