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医院财务部门一般都对门诊、住院收入的收费管理比较重视,但对进修实习收入、废品变价收入、回收水电费等收入的管理不够重视,没有严格地按内部控制制度办理领用、注销、复核手续,往往易出现漏洞,甚至更为严重的贪污、挪用现象。我院财务部门通过学习新颁布的《会计基础工作规范),根据我院具体情况,在加强这部分收入管理上做了以下几点规定:1 针对我院出纳业务量大的特点,我们在现金出纳岗位设置两个人:一人负责开具收费收据,另一人负责收款。收款出纳每日工作终了,编制注明收据号码的收入现金、银行存款日报表给开票出纳,开票出纳经复核后编制收入记账凭证入
Hospital finance departments generally pay more attention to the management of outpatient and inpatient income. However, they do not pay enough attention to the income of training internships, waste price-reducing income, and recycling of utility bills. They do not strictly follow the internal control system for handling, cancellation, and review. Procedures are often prone to loopholes and even more serious corruption and misappropriation. The financial department of our college learned the newly promulgated “Accounting Standard Work Regulations” and, based on the specific conditions of our hospital, made the following provisions in strengthening this part of the income management: 1 We have cash in our hospital for the characteristics of large volume of cashier business, we are in cash There are two persons in the cashier’s position: one person is responsible for issuing a receipt for charges and the other is responsible for collecting payments. At the end of the daily work of the cashier and cashier, a daily statement of income cash and bank deposits stating the receipt number is prepared for the cashier and the cashier is issued.