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我国经济体系的变动,致使医院面临的市场环境发生变更,为了能提高经济效益,增强核心竞争力,需增强内控效率。本文主要以优化财务报销审批,加强医院内部控制为重点进行分析,结合当下传统报销审批流程存在的弊端为主要依据,从财务支出报销审批程序与职能部门履责相结合、规范统一报销单格式、实行分层审批及会签制度、紧密结合预算和限额管理调整报销审批程序等方面进行深入探索与研究,主要目的在于加强医院内控质量,为提高医院经济效益提供有效条件。
Changes in our economic system have led to changes in the market environment the hospital faces. In order to enhance economic efficiency and enhance core competitiveness, it is necessary to enhance the efficiency of internal control. This paper mainly focuses on the optimization of financial reimbursement approval and strengthening the internal control of hospitals, combined with the shortcomings of the current traditional reimbursement approval process, combines the examination and approval process of reimbursement of financial expenses with the performance of the functional departments, standardizes the unified reimbursement format, The implementation of stratified examination and approval system, and the close examination of the budget and limit management to adjust the reimbursement approval process. The main purpose is to strengthen the quality of hospital control and provide effective conditions for improving the hospital’s economic benefits.