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对于一所医疗机构来讲,财务方面都占有极为重要的地位。会计监督是会计的基本职能,是保证经济活动正常运行的前提,在经济管理中具有重要作用,医院所有的经营决策都必须以医院的会计核算为依据。本文针对目前医疗机构情况提出了建立财务管理预警机制,加强内部控制,发挥管理会计作用,突出财会审计稽核以及实施预算管理等具体措施,以便更好的发挥会计的监督作用。
For a medical institution, the financial aspects are extremely important. Accounting supervision is the basic function of accounting, is to ensure the normal operation of economic activities premise, in economic management plays an important role in the hospital all the business decisions must be based on the hospital’s accounting. According to the current situation of medical institutions, this paper puts forward some measures such as establishing the early warning mechanism of financial management, strengthening internal control, giving play to the role of management accounting, highlighting accounting audit and auditing and implementing budget management in order to give better play to the supervisory role of accounting.