关于新形势下加强基层医院会计档案管理的思考

Opinions on Enhancing the Accounting File Management in the Primary Hospital under the New Situation

医院会计档案是医院经济活动的历史记录,它直接反映了医院各项经济业务活动的收支状况,并能为各种经济责任提供强有力的证据,是医院开展财务管理工作的重要标准。随着法律法规的逐步健全,会计档案管理工作必须在传统管理基础上不断改革创新,健全各项管理制度,才能真正保证档案的价值得到切实发挥,能够为基层医院的决策层和管理者提供真实准确的财务数据资料,让决策层、管理层充分了解医院的发展趋势,形成正确的发展战略和管理方法,开展基层医院的服务和经营活动。

The hospital accounting file is the history record of hospital economic activity, and it directly reflects the balance of payment position of hospital various economic business activities, and provides powerful basis for various economic responsibilities, and it is the important standards of carrying out financial management work of hospitals. With the gradual improvement of laws and regulations, the accounting file management work must be constantly reformed and innovated on the basis of the traditional management, and only improving various management systems can the value of files be truly ensured to practically play, which can provide real and accurate financial statistical data for the decision level and managers in the primary hospital thus making the decision level and management level know the development trend of hospitals, forming the accurate development strategies and management methods and carrying out service and operation activities in the primary hospital.