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随着社会经济的高速发展,高压力、快节奏的生活正在不断侵蚀着人们的身体健康。而不断壮大的就医人群,在很大程度上加大了医院会计档案管理的难度。众所周知,医院会计档案是医院经济活动的历史记录,它反映了医院经济运行的综合情况。同时,它也是医院进行资金分配的决策依据,在客观上起到了经济监督的作用。由此可见,医院会计档案管理的优劣,是事关医院经济能否正常运行,国家各项财政政策、预算能否贯彻实施的关键所在。
With the rapid social and economic development, high-pressure, fast-paced life is constantly eroding people’s health. The growing medical community, to a large extent, increased the difficulty of hospital accounting records management. As we all know, the hospital accounting files are the historical records of the hospital’s economic activities, which reflects the comprehensive operation of the hospital’s economy. At the same time, it is also the hospital decision-making basis for the allocation of funds, objectively played the role of economic oversight. Thus, the pros and cons of hospital accounting archives management is the key to whether the hospital’s economy can operate normally and whether various national fiscal policies and budgets can be implemented.