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目前,公立医院基建工程会计核算比较混乱,在会计核算中,出现诸多问题,如:医院的主管财务人员对基建比较陌生;账务处理不规范,会计科目混乱;工程价款结算手续不完整;基建没有独立核算。文章结合某一工程项目的财务核算的成功案例提出自己的观点:重视基本建设财务管理工作,提高基建财务人员业务素质,发挥审计部门的职能;基本建设项目应单独核算;参与建设各项合同签约,履行财务监督职能;杜绝支出违规现象。
At present, the public hospital infrastructure project accounting more confusing, in accounting, there are many problems, such as: the hospital’s chief financial officer is relatively unfamiliar with the infrastructure; account processing is not standardized, the accounting subjects confusion; engineering settlement procedures are not complete; infrastructure No independent accounting. This article combines the successful case of financial accounting of a project to put forward their own point of view: emphasis on the financial management of infrastructure to improve the professional quality of financial personnel in infrastructure, play the functions of the audit department; capital construction projects should be accounted for separately; participate in the construction of various contract signing , Fulfill the function of financial supervision; eliminate expenditure violations.