正确发挥医院会计监督职能的探讨

来源 :中国医院管理 | 被引量 : 0次 | 上传用户:loupee
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1 做好《会计法》等财经法规的宣传工作,为会计监督工作提供一个宽松的环境 会计监督的依据是法律、法规、规章制度。作为财务人员不仅要学好这些法规,同时要做好宣传工作,让广大职工都懂得只有按财经法纪的要求从事业务活动,处理经济业务才是惟一正确的,否则就是违规违纪行为,这样财务人员行使职责时才不会受阻,不会招致来自各方面的压力和误会。2 深刻领会新会计制度的有关规定,适应市场经济的形势 医院是政府带有一定福利性的公益事业单位,不以营利为目 1 Do a good job of publicizing the “Accounting Law” and other financial laws and regulations to provide a relaxed environment for accounting supervision. The basis of accounting supervision is laws, regulations, and rules and regulations. As financial personnel, we must not only learn these laws and regulations, but also do a good job in propaganda work so that all employees can understand that only when they engage in business activities in accordance with the requirements of financial laws and regulations and deal with economic operations is the only one that is correct. Otherwise, it is a violation of rules and regulations, so that financial personnel exercise It will not be blocked when it comes to its duties, and it will not lead to pressure and misunderstandings from all sides. 2 Deeply understand the relevant provisions of the new accounting system and adapt to the situation of the market economy. Hospitals are public welfare institutions with a certain level of welfare for the government, not for profit.
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