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随着改革开放制度的深入开展,我国的基础公共设施的建设也在不断改进,国家的医疗建设的步伐也在趋向稳定。医院作为一个国家基础的重要的公共事业,内部管理制度的完善具有极高的社会价值,其中就涉及到医院财务收支审计方面的问题。目前通过对多家医院内部的财务管理制度进行对比并结合相关规定,我们可以发现一些医院存在医疗服务收费、医疗设备管理等一些违规的现象,关于医院财务收支审计方面存在的风险我们需要严格提防及时改进。在医疗制度改革不断变更,医学技术日新月异的今天,改进医院财务收支审计方案不仅有利于保护医院的财产安全,保障医院内部的财务收支审计数据的真实可靠,还能够维持医院正常的日常财务支出,提高自身的经济效益。因而,医院财务收支审计问题需要得到相应人员的高度重视。本文将就医院财务收支审计存在的风险及应对策略展开探讨。
With the deepening of the system of reform and opening up, the building of basic public facilities in our country is also constantly improving. The pace of medical construction in the country also tends to be stable. As an important public utility based on a country, the improvement of the internal management system possesses extremely high social value, which involves the audit of the hospital’s financial revenue and expenditure. At present, by comparing the financial management systems in a number of hospitals and combining the relevant regulations, we can find some hospitals have some irregularities such as medical service charges and medical equipment management. The risks in audits of hospital financial revenue and expenditure need to be strict Beware of timely improvements. Today, the medical system reform is constantly changing, medical technology changes rapidly with each passing day, improving the hospital’s financial revenue and expenditure audit program is not only conducive to the protection of the hospital’s property safety, to ensure the hospital’s internal financial revenue and expenditure audit data is true and reliable, but also to maintain the normal daily hospital finance Expenditure, improve their own economic benefits. Therefore, the audit of the hospital’s financial revenue and expenditure needs to be highly valued by the corresponding personnel. This article will discuss the hospital’s financial revenue and expenditure audits of the risks and coping strategies.