近年来,审计机关的审计风暴已经不仅仅局限在政府部门和大型国有企业,医疗、教育等公共服务部门的财政使用也逐渐被纳入到国家审计部门的视野。根据有关审计信息显示,医疗系统财务收支违规事项以会计核算不规范居多,占审计违规违纪总金额的80%以上,其不规范主要体现为运用会计科目不准确,结果造成会计信息失真。细究医院收支管理混乱的原因,不仅是会计人员素质所造成,其主要因素其实还是来自医院管理者和财务人员缺乏法律法规知识,因此对于这种情况的补救之道就既需要上级卫生行政主管部门对口监管的到位,同时需要医疗系统展开自救,查缺补漏,财务管理活动应该规范化运营,二者双管齐下,医院的财务收支工作才能有序高效运作。 In recent years, the audit storm of audit institutions has been confined not only to government departments and large state-owned enterprises, but also the financial use of public services such as health care and education has gradually been incorporated into the vision of the national audit department. According to the relevant auditing information, the medical system’s financial revenue and expenditure violations are mostly unaccounted for accounting accounting, accounting for more than 80% of the total amount of audit violations, and its non-standardization is mainly reflected in the use of accounting titles inaccurate, resulting in distortion of accounting information. The reasons for the disorderly management of hospital revenues and expenditures are not only caused by the quality of accounting personnel, but the main factors are still the lack of legal and regulatory knowledge of hospital administrators and financial personnel. Therefore, the remedy for this situation requires the superior health administrative director. The supervision of the department’s counterparts is in place. At the same time, the medical system needs to be self-rescue, the shortages must be checked, and the financial management activities should be standardized. With the two approaches in place, the financial revenue and expenditure of the hospital can be operated in an orderly and efficient manner.