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在内部控制视角下,通过梳理案例医院日常票据管理情况,发现目前医院的票据管理方式有待优化,票据开具时间与入账时间不统一,同时票据管理未纳入医院信息化统一管理。通过加强内部控制,重建医院票据管理体系,突现了财务处理与票据管理有效融合,优化了医院票据管理流程与手段。
From the perspective of internal control, by combing the management of daily bills in case hospitals, it is found that the management methods of bills in hospitals are yet to be optimized. The time and date of bills issuance are not uniform, and bill management is not included in the unified management of hospital information. Through strengthening internal control and rebuilding the management system of hospital bills, it has highlighted the effective integration of financial management and bill management, and optimized the management procedures and means of hospital bill management.