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随着我国社会主义市场经济体制的建立和完善,国家的财政管理体制也进行了相应改革,对卫生事业单位的会计监督工作也提出了新的要求,卫生事业单位的会计监督工作面临着新的挑战和机遇。当前,如何加强卫生事业单位的会计监督工作,规范单位的行为,避免单位腐败,合理优化卫生事业单位的预算资金,增强卫生事业单位的财务管理工作具有非常重要的现实意义。本文就针对强化卫生事业单位会计监督的作用进行一番浅要的分析,并提出一些改进措施,以期能够促进卫生事业单位会计监督工作的健康发展。
With the establishment and perfection of China’s socialist market economic system, the state’s financial management system has been correspondingly reformed, and new requirements have also been set for the accounting supervision of the health institutions. The accounting supervision of the health institutions is facing new Challenges and opportunities. At present, it is of great practical significance to strengthen the accounting supervision of public health institutions, standardize the behavior of units, avoid unit corruption, reasonably optimize the budget funds of public health institutions and enhance the financial management of public health institutions. This article aims to strengthen the role of accounting supervision of health institutions to conduct a brief analysis, and put forward some measures to improve the health care sector in order to promote the healthy development of accounting supervision.