高质量发展背景下公立医院财会监督体系建设探讨

Discussion on the Construction of Accounting Supervision System in Public Hospitals under the Background of High-quality Development

高质量发展背景下推动公立医院内部财会监督体系建设意义重大。针对当前公立医院内部财会监督体系存在的监督体系不完善、监督合力不够,监督方式较落后及监督能力偏弱等问题造成监督质量差,完全不能满足当前公立医院高质量发展的需求。以内部财会监督问题为导向,以促进公立医院高质量发展为目标,积极探索构建包括以党建为引领,以日常监督、专项监督及重点监督相结合的内部财会监督体系,以期为公立医院加强内部财会监督提供借鉴参考。

Under the background of high-quality development,it is of great significance to promote the construction of an internal accounting supervision system in public hospitals.In view of the problems existing in the internal accounting supervision system of public hospitals,such as an imperfect supervision system,insufficient supervision power,backward supervision mode and weak supervision ability,the supervision quality is poor and can not meet the needs of high-quality development of public hospitals at present.Guided by the problem of internal accounting supervision,and aiming at promoting the high-quality development of public hospitals,it actively explores the construction of an internal accounting supervision system that includes the combination of party building,daily supervision,special supervision and key supervision,so as to provide reference for strengthening internal accounting supervision in public hospitals.