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随着经济体制改革的不断深入和卫生事业的发展,卫生财务的涉及领域在进一步拓宽,资金流通量大幅度上升。加强财务管理,充分发挥财会监督职能显得尤为重要。但从总体上看,卫生财务监督还存在不少问题和困难。 在卫生财务管理中法制观念不强,带有一定的普遍性,《会计法》还没有得到全面贯彻落实。一些单位“长官意志”在财务工作中决定一切,财务人员成了记帐算帐的工具。使财会人员既不能正常行使职权,也不能顺利贯彻执行有关规章制度,为实现领导的某些意图编制虚假报表,造成会计数字信息失真的情况也时有发生。
With the continuous deepening of the economic system reform and the development of the health industry, the areas involved in health finance have been further expanded, and the circulation of funds has increased significantly. It is particularly important to strengthen financial management and give full play to the supervisory functions of finance and accounting. However, on the whole, there are still many problems and difficulties in health and financial supervision. The concept of the legal system in health finance management is not strong, and it has certain universality. The “Accounting Law” has not yet been fully implemented. Some units “will of the governor” decide everything in the financial work, and the financial staff has become a tool for accounting. Therefore, accounting personnel can neither properly exercise their powers nor smoothly implement the relevant rules and regulations. The preparation of false statements for the realization of certain intentions of the leaders has caused the distortion of accounting digital information.