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医院会计机构内部应当建立稽核制度,实行内部牵制,以确保医院资产的安全、完整,会计信息质量的真实可靠。其制度的建立应当符合国家有关法律法规以及本单位的实际情况。加强医院收费票据管理、细化银行存款未达账项调节表的审核以及完善会计内部控制中的货币资金业务控制等方面,都是实际工作中应注意的问题。
Hospital accounting institutions should establish an audit system, the implementation of internal control to ensure the safety of hospital assets, integrity, the quality of accounting information is true and reliable. The establishment of its system should be consistent with the relevant state laws and regulations and the actual situation of the unit. Strengthening the management of hospital bill of charge, refining the reconciliation of bank deposits not up to the reconciliation statement, and improving the control of monetary funds in internal control of accounting are all issues that should be paid attention to in practical work.