公立医院加强财会监督实施路径的思考

Reflections on Implementation Path of Strengthening Financial and Accounting Supervision in Public Hospitals

公立医院作为我国医疗卫生体系的重要组成部分,加强公立医院财会监督工作,有利于规范财经秩序,提高医院经济运行效益。通过规范会计基础工作、建立健全单位内部控制、提高财务管理水平以及增强财会人员的自我约束等路径强化会计监督和财务监督。明确会计工作的职责、权限和流程,确保会计工作的规范性和准确性,建立健全内部控制体系,确保医院经济活动的合规性和风险可控性。完善财务管理制度,规范财务管理流程,提高财务管理水平,为医院决策提供科学依据。

Public hospitals are an important part of China's healthcare system.Strengthening the financial supervision of public hospitals is conducive to standardizing the financial order and improving the economic operation efficiency of hospitals.Through standardizing the basic work of accounting,establishing and improving the internal control of the unit,improving the level of financial management,and enhancing the self-discipline of financial and accounting personnel,the accounting supervision and financial supervision should be strengthened.The responsibilities,authority and procedures of the accounting work should be clarified to ensure the standardization and accuracy of the accounting work.The internal control system should be established to ensure the compliance and risk controllability of the hospital's economic activities.Improve the financial management system,standardize the financial management process,improve the level of financial management,and provide a scientific basis for hospital decision-making.