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关于医院会计发挥监管作用的探讨

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摘要 会计是商品经济发展的产物。我国社会经济持续快速发展,企业发展随着社会经济发展挑战越来越大,这就需要企业不断完成优化升级、改善管理制度,与时俱进,增强市场竞争力。会计作为企业的核心部门,长久以来一直占据着重要地位,发挥着不容小觑的作用。医院虽作为非盈利部门,但是会计对其财务的监督管理作用也是不容忽视的。会计对医院财务的管理和监督能够减少浪费、节省开支,合理规范收入和支出平衡,对于维持医院合法经营可持续发展提供重要前提。 accounting is the product of the development of the commodity economy. China's social and economic sustained and rapid development, enterprise development with the development of society and economy increasing challenges, which requires enterprises to continuously improve the management system to complete the optimization and upgrading, to keep pace with the times, keep pace with the times, enhance market competitiveness. Accounting as the core enterprise sector, has long been occupies an important position, plays an important role in. The hospital is a non profit sector, but the regulatory role of the financial accounting can not be ignored. Accounting to the management and supervision of hospital finance can reduce the cost of waste, save unnecessary expenses, a reasonable standard of revenue and expenditure balance, to maintain the sustainable development of hospital legitimate business provides a prerequisite.
作者 张蕾
出处 《北方药学》 2014年第6期89-90,共2页 Journal of North Pharmacy
关键词 医院会计 财务监督 财务管理 重要前提 hospital accounting financial supervision financial management an important prerequisite
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