摘要
货币资金控制是企事业单位财务风险控制的最核心和最薄弱环节,对医院来说,巨额的现金流动和薄弱的财务管理,容易造成收费处、财务科及医院其他部门和个人对医院资金的恶性侵占,导致医院资金的流失、国有资产的损失,给医院的财产和声誉带来不利的影响。医院必须引起足够的警觉,采取适当的措施来堵塞这些漏洞,如编制货币资金的预算、建立严格的稽核制等等,避免经济损失的发生。
The currency funds control is the most core and the weakest link in the control of financial risk of the enterprises and institutions. To a hospital, the huge sum of the cash flow and the weak financial management, may easily results malice embezzlerment coming from the cashier, the financial department and other departments and persons of the hospital, and so results in the run-off of the hospital s funds and the loss of the stateowned property, and then bring disadvantageous influences to a hospital s pr...
关键词
货币资金
内部控制
风险
防范
Currency Funds
Internal Controls
Risk
Guard against
