医院会计档案是医院在会计活动中的产物,是按照一定规律保存备查的会计信息载体(包括会计凭证、会计账簿、会报表等会计核算专业材料),是检查遵守财经纪律情况的书面证明,也是总结经营管理经验的重要参考资料。因此,加强会计档案的管理,保 Hospital accounting archives are the product of the hospital in accounting activities and are the accounting information carriers (including accounting vouchers, accounting books, statements of accounts and other accounting professional materials) kept for reference in accordance with certain rules. They are the written certificates of checking the compliance with the financial and economic discipline and also Summary of management experience of important reference materials. Therefore, to strengthen the management of accounting files, Paul