医院货币资金内部控制环境与方法的研究

Internal Control Environment and Methods of Hospital Monetary Funds

目的:寻求医院货币资金内部控制的方法,以堵塞货币资金管理漏洞。方法:文章分析当前医院货币资金管理中存在的主要问题,针对货币资金内部控制环境进行深入研究,提出货币资金内部控制的方法。结果:货币资金是医院所有资产中流动性最强的资产,是保护国有资产安全的重要目标。内部控制作为医院管理的中枢环节,是防范风险的有效手段。货币资金内部控制的方法是堵塞货币资金管理漏洞的有效措施。结论:有效实施货币资金内部控制的方法可以确保医院资金良性循环。

Objective： Exploring the internal control methods of monetary fund to plug the loopholes in monetary funds management. Methods： This paper analyzes the vital problems in hospital monetary funds management, investigates the internal control environment, and proposes the internal control methods of monetary fund. Results： Monetary funds are the assets with the strongest in all assets of hospital, and the important goal of protecting the safety of state-owned assets. As the central link of hospital management, internal control is an effective means to guard against risks. The internal control methods of monetary fund are the effective measure. Conclusions： The effective implementation of the internal control methods of monetary fund could ensure the virtuous cycle of hospital funds.