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一、医院资金运动中会计控制的意义所谓会计控制,是指医院会计部门根据决策系统的资金活动指令、财务预算、规章制度等,对医防资金运动的各个方面、各个阶段进行追踪、反馈,以确定其脱离目标的程度,分析其原因,采取相应的手段予以检查、调整修正,达到以同样的劳动耗费(物化劳动、活劳动)取得尽可能大的经济效果的经营目的。会计控制是会计参与经济管理的中心环节。
First, the significance of accounting control in hospital fund movement The so-called accounting control refers to the hospital accounting department according to the decision-making system of financial activities, financial budgets, rules and regulations, all aspects of the medical fund-raising movement, tracking, feedback, To determine the extent of its departure from the target, analyze its causes, to take the appropriate means to be checked, adjusted to achieve the same labor costs (materialized labor, live labor) to achieve the greatest possible economic effect of business purposes. Accounting control is the central part of accounting in economic management.