医院往来账管理存在的问题与对策

Problems and Its Solutions in Management of Hospital Current Account

医院往来账管理是医院财务管理的基础性工作,同时,也是内部控制功能的重要体现。本文结合医院往来账专项清理工作的实践,分析了医院往来账核算和管理中存在的主要问题,并就如何强化医院往来账管理提出具体改进措施。

Hospital current account management is on the basis of the hospital financial management, and also an important manifestation of the internal control function. In this paper, Combined with the practice of hospital current account clean-up work, and analyzes the main problems in the hospital current account accounting and management, and provide specific improvements on how to strengthen the hospital current account management.