随着社会主义市场经济体制的不断完善,国家在经济领域加大了对财务管理的立法工作,在肯定财务工作为社会主义建设和改革开放取得了可喜的成绩的同时,但也要看到财务工作存在的问题,特别反映在乱设帐、设假帐、编假表、报假数上,极大地影响社会经济秩序和党风廉政建设。在医院深化医疗体制改革,引进市场机制的攻坚阶段中,财经活动异常活跃,财务监督尤为重要。揭露财务差错和舞弊财务监督目的是检查舞弊行为,检查技术错项,检查原理错误,其中的核心问题是检查舞弊作假。医院内部实行成本核算、独立核算的职能科室存在有舞弊作假现象。为了部门的物利和实惠不顾医院集体和国家利益,千方百计钻医院管理的空档,进行财务舞弊作假,扩大自身收入,减少医院 With the continuous improvement of the socialist market economic system, the state has increased its legislative work on financial management in the economic field. While affirming that the financial work has made gratifying achievements in socialist construction and reform and opening up, it also needs to see financial affairs. The problems existing in the work are particularly reflected in the random establishment of accounts, the creation of false accounts, the preparation of false statements, and the reporting of fake numbers, which greatly affect the social and economic order and the construction of the party’s style of work and clean government. In the period when the hospital deepened the reform of the medical system and introduced the market mechanism, the financial activities were extremely active and financial supervision was particularly important. The purpose of exposing financial errors and fraudulent financial supervision is to check frauds, check for technical errors, and check the principle of mistakes. The core issue is to check for fraud. There is a fraud phenomenon in the functional departments of the internal cost accounting and independent accounting of the hospital. For the sake of the interests and benefits of the department, regardless of the interests of the hospital collective and the country, every possible way to drill into the gaps in hospital management, conduct financial fraud fraud, expand their own income, reduce hospitals