Analysis of Internal Control Management Problems in Hospital Finance and Accounting

This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hospital accounting and finance,including an unsound management system,insufficient system implementation,inadequate risk assessment and control capabilities,poor information communication,weak internal supervision,and uneven personnel quality.The reasons for these problems are also analyzed,including outdated management concepts,irrational organizational structures,imperfect training and incentive mechanisms,low levels of information technology,and changes in the external environment.This paper proposes improvement measures for the internal control management of hospital accounting,including enhancing the management system,strengthening system implementation,improving risk assessment and control capabilities,enhancing the information communication mechanism,strengthening internal supervision,improving personnel quality,advancing information technology,and adapting to changes in the external environment.

Repealing the LIFO Inventory Accounting Choice? A Review of LIFO and Inventory Management

Researchers in the disciplines of both Operations and Accounting have studied Inventory Management, though in relative isolation. In this paper, one of our goals is to help inform researchers in Operations Management about an extensively debated question in inventory accounting: whether to repeal the LIFO (Last-In-First-Out) inventory accounting choice? This question has received extensive scrutiny from various stakeholders including academics, businesses, and different levels of governmental agencies such as US Congress. Specifically, we provide a literature review on how LIFO affects and is affected by inventory management. This is done by first reviewing the potential determinants of LIFO inventory accounting choice and then reviewing potential interactions between LIFO and inventory management. It is our hope that this review will help stakeholders have a more comprehensive understanding of LIFO before making their decisions.

Application Strategy of Management Accounting in Financial Management of Colleges and Universities

In recent years,application of management accounting has been gaining a lot of attention.The positive role of management accounting in financial management has also been widely recognized.After the official implementation of new government accounting system,environment and situation for financial management in colleges and universities are different from that in the past.In addition to adjustment according to relevant requirements,financial management of colleges and universities are also required to carry out trial application of management accounting.Through analysis of application of management accounting in financial management of some colleges and universities,it can be found that application of management accounting is not being carried out well and is restricted by many difficult factors.This paper will analyze the difficulties of application of management accounting in financial management of colleges and universities,and put forward suitable suggestions for better application of management accounting.

Integration of Accounting and Statistics in Financial Management of Financial Bureau

The Financial Bureau is a functional department responsible for the expenditure management of local units.It not only undertakes the responsibility of formulating and revising the financial management system,but also supervises the strict implementation of the financial system by local units.The efficient operation of the Financial Bureau can ensure the smooth progress of local work and provide assistance for local economic development.Currently,with the rapid economic development,all government departments are carrying out system reform and innovation of working methods to improve the work efficiency and make up for the deficiencies in the work.Accounting and statistics are the key links throughout the financial management work of the Financial Bureau.With the continuous innovation of the management system of the Financial Bureau,accounting and statistics will be more closely integrated.

Assessing Financial Management Practices and Accounting Mechanisms in Agricultural Cooperatives:A Case Study From Nepal

The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implications for financial performance and organizational effectiveness.The sample size of total cooperatives(n=46)was divided into Savings and Credit Cooperatives(n=18)and Multipurpose Cooperatives(n=28),respectively,with a total number of respondents(n=138)categorized into managing directors,employees,and general members.Using a mixed-methods approach that combines quantitative analysis of financial data with qualitative insights gathered through interviews and surveys,the study emphasizes the importance of modern financial practices,improved reporting mechanisms,and relevant staff training for long-term sustainability.Recommendations include the integration of criteria and evaluation tools to assess cooperative performance,with Hamro Pahunch Multipurpose Cooperative identified as a high performer.Emphasizing the need for robust financial management strategies to navigate the complexity of the agricultural sector,manage risks,and achieve sustainable development,the study notes frequent preparation of financial management reports on a monthly and annual basis,and predominantly annual accounting management.Most cooperatives are using computerized models to present financial positions,but face challenges such as lack of marketing infrastructure,cooperative skills,and technical support.Ultimately,the study advocates for educating policy makers,cooperative leaders,practitioners and stakeholders on the role of effective financial management and accounting in enhancing the resilience,expansion and socio-economic impact of agricultural cooperatives,thereby fostering their long-term prosperity and viability as drivers of rural development and empowerment.

Building a New Socialist Countryside, Improving Commission and Agent System of “Village-level Accounting”

Rural finance is an issue concerned with rural people, improving rural financial management is important to close the relations of cadres and masses, maintain rural stability, and promote rural economic development. This article explained the main problems of village financial, the needs of introducing commission and agent system of ＂village-level accounting＂ for building a new socialist countryside, and the measures of improving commission and agent system of ＂village-level accounting＂.

Review on the Development of Human Resource Accounting in China

A review through the origination,development and prospect of Human resource accounting(HPA) is presented based on the study of plentiful literatures about if.HRA is defined as an accounting procedure and method to discriminate and meaure the data of human resources,aiming to provide information which is concerned with the change of human resources for the outside people to serve human resource management,It is experiencing a nearly frozen period following its hot time in 1970s after its origination in America in 1960s.The theoretic foundation of HRA is classical plutonomy dated back to 17th century,There were two preeminent persons in the higtory of HRA,One was Theodore Schultz who established his human capital theory relating education that improves the human capital value with economy;the other was Eric G.Flamholtz who enriched the concept,research methods and application of HRA,In China,the research on HRA started i 1980s beginning with introducing overseas achievements.Multiple views coexist i the academy on whether human resources should be taken as accounting assets and on where to put the HRA information in financial statements.The application of HRA is constrained by the absence of ull-blown theories and methodological systems about it as well as difficulties in evaluating human resources and the obstacle of conventional understandings,However,with the coming of intellective economy,the globalization of competition and the entry of China into WTO.The day of HRA will surely come.

区块链赋能企业财务共享模式:应收账款管理

针对财务共享模式下应收账款管理中存在的信息共享不及时、票据处理效率低、甄别客户信用手段落后、交易信息可验证性弱的问题,本文基于业务财务、共享财务和战略财务三层职能框架,应用区块链的P2P网络广播技术、智能合约和共识机制技术,重构了财务共享模式下应收账款管理的系统框架,并从技术原理与业务流程两方面探讨了区块链赋能应收账款管理的实现路径。提出了从财务三层职能框架整体视角推进区块链技术的应用,对应收账款管理流程进行优化,以及基于区块链的财务生态系统建设等建议,为财务共享模式下全面提升应收账款管理效能提供了借鉴。

管理会计工具在公立医院的应用研究

公立医院是体现公益性、解决基本医疗、缓解人民群众看病就医困难的主体,具有社会公益性特征。但政府每年投入有限,医院管理者要重视经济运营工作,保证公立医院长期稳定持续的发展。公立医院利用管理会计工具,可以提升公立医院的精细化管理水平,提升医疗服务,促进医院持续稳定发展。本文对管理会计工具在A医院管理中的具体应用进行阐述,为建立健全公立医院管理会计体系提供参考。

用审计结果促进企业财务管理及会计核算的策略研究

在现代商业环境中,企业的财务管理和会计核算是确保企业稳定运营、可持续发展的重要组成部分。然而,由于信息不对称、内部控制不完善等原因,企业的财务报表可能存在错误和不准确的情况,给企业决策带来不确定性。审计作为一种独立的评估机制,通过对企业财务报表的审查和验证,揭示了财务报表的真实性和准确性,为企业提供了可靠的决策依据。