加强医院基建会计监督的思考

Considerations on Strengthening Accounting Supervision to Hospital Infrastructure

阐述会计监督在医院基建项目中的作用,分析当前我国医院基建会计监督的现状以及存在的主要问题,并进一步结合实际工作,分别从规范基建项目管理程序、建设完善财务会计相关制度、提高医院基建会计人员综合素质三个方面,提出实现医院基建会计监督职能的主要对策。

From elaborating accounting supervision in the role of hospital infrastructure projects, analyzed current status and main problems of accounting supervision to hospital infrastructure, and further combined with practical ex perience, from three different perspectives, such as standardize the infrastructure project management procedures, building a sound financial and accounting systems, improving overall quality of hospital infrastructure accounting staff, accounting supervisory functions to hospital infrastructure can be realized.