管理会计在医院资金管理中的应用探讨

Exploring the Application of Management Accounting in Hospital Fund Management

伴随时代不断的发展,企业间的竞争逐渐激烈,所以提升企业工作效率,让企业的竞争有序开展,这对企业来讲非常重要。货币资金作为企业在市场中生存与发展的基础条件,也是维持企业开展正常运转所需要的资金。货币资金就像企业的命脉,贯穿于企业的所有经营活动中。与其他的管理内容相比较,货币资金的管理中还有较高风险,所以说,企业应该重视货币资金管理。基于此,文章主要研究A医院货币资金管理的问题及措施,首先是对相关概念的界定,其次是分析A医院货币资金管理现状,通过分析发现,A医院的货币资金管理存在资金盘点清查不规范、库存现金管理不规范、银行存款管理不规范、票据和印章管理混乱以及资金收支预算管理不规范等问题,并提出了相应的管理措施,最后进行总结,通过论文研究,希望可以为A医院之后的货币资金管理提供借鉴。

With the continuous development of the times,the competition among enterprises is gradually becoming fierce,so it is very important for enterprises to improve their efficiency and carry out competition in an orderly manner.As a basic condition for the survival and development of the enterprise in the market,money capital is also the capital needed to maintain the normal operation of the enterprise.It is the lifeblood of the company and is used in all business activities.Compared with other management elements,there is a high risk in money fund management,so it is important for enterprises to pay attention to money fund management.Based on this,the thesis focuses on the problems and measures of money fund management in Hospital A.Firstly,it defines the relevant concepts.Secondly,it analyzes the current situation of money fund management in Hospital A.Through the analysis of the current situation,there are problems such as irregular inventory checks of funds,irregular management of cash on hand,irregular management of bank deposits,confusion in the management of bills and seals,and irregular budget management of fund income and expenditure.The paper puts forward the corresponding management measures,and finally concludes the thesis.Through the thesis research,hopefully,it can provide a reference for the management of money funds in Hospital A afterward.