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医院是公益性和营利性并存的社会组织,随着经济的发展和医疗市场的改革,医院的财务管理面临着很多的挑战,医院的财务内部控制也需要种种改变。医院的财务管理内部控制主要包括预算控制、货币资金和药品库存等资产控制、工程项目控制、会计控制、债权债务控制、对外投资控制、合同控制、审计和监督等。自从卫生部颁布《医疗机构财务内控制度规定(试行)》以来,医院更应该加强财务的内部控制,提升财务管理的水平。
Hospitals are social organizations with commonweal and for-profit. With the development of economy and the reform of the medical market, the hospital’s financial management faces many challenges and the hospital’s financial internal control needs various changes. The internal control of the hospital’s financial management mainly includes asset control such as budget control, cash and drug inventory, project control, accounting control, credit and debt control, foreign investment control, contract control, auditing and supervision. Since the Ministry of Health promulgated the Provisions on Financial Internal Control of Medical Institutions (Trial Implementation), hospitals should strengthen internal control over finance and improve the level of financial management.