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随着医院服务环境和外部条件的不断变化,同时伴随着医疗改革的不断渗入,医院在发展经营过程中会遇到很多新的问题和挑战,由此带来的医院财务会计问题也更加复杂。这就致使医院会计的智能必须从之前的最基本的核算问题向更深一步的会计监督会计管理职能进行转变,以此来加强会计信息的质量,因此,就目前来说,加强会计监督已成为建立医院管理制度中一项重要内容。本文就医院会计监督职能进行思考。
With the ever-changing hospital service environment and external conditions, along with the continuous infiltration of health care reform, hospitals encounter many new problems and challenges in the course of their development and operation. As a result, hospital financial accounting problems are also more complicated. This has led to the hospital accounting intelligence must be from the most basic accounting issues to a deeper accounting supervision accounting management functions in order to enhance the quality of accounting information, therefore, for now, to strengthen accounting supervision has become established Hospital management system is an important element. This article considers the hospital’s accounting supervision function.