数字化背景下对医院财会监督的思考——以会计基础工作规范为例

Reflections on hospital financial supervision under the digital background—Taking the standardization of basic accounting work as an example

随着社会经济的快速发展,会计工作在各个行业处于愈发重要的地位。在数字化背景下,医院经过不断改革,为促进医院在多元化的环境中快速发展,应不断加强医院财会监督工作,进而满足数字化背景下医院的发展需求。近年来,内部会计管理制度不完善、会计工作人员专业水平有限、财会监督力度不够、医疗机构会计人员对会计基础工作规范的重视程度不够等会计基础工作方面问题逐渐显露出来。因此,在数字化背景下,只有保证医院会计基础工作规范化,才能实现会计基础工作有效开展,充分发挥财会监督的重要性,进而实现医院高质量、可持续发展。

With the rapid development of the social economy,accounting work is becoming increasingly important in various industries.In the context of digitalization,hospitals have undergone continuous reforms.In order to promote rapid development in a diversified environment,it is necessary to continuously strengthen the supervision of hospital finance and accounting,in order to meet the development needs of hospitals in the context of digitalization.In recent years,problems with accounting basic work have gradually emerged,such as incomplete internal accounting management systems,limited professional level of accounting staff,insufficient financial supervision,non-compliance with regulatory requirements in obtaining original documents,and outdated information technology construction in financial supervision.Therefore,in the context of digitalization,only by ensuring the standardization of hospital accounting basic work can accounting basic work be effectively carried out,fully leverage the importance of financial supervision to achieve high-quality and sustainable development of the hospital.