论文部分内容阅读
财务管理在医院管理中占有很大的比重,它对预测经济前景,强化目标管理,提供信息,提高经济效益,起着越来越重要的作用。笔者认为,医院会计在管理中应处理好以下几项关系。一、编制预算与执行预算的关系单位财务预算在征得医院管理委员会同意,经职工代表大会讨论通过,报上级主管部门批准后,财务科将承担执行和监督预算的主要责任。在预算执行的过程中,财务科要及时向领导报告预算的执行情况,并定期进行分析,提出改进措施。如需要追加核减预算,要按照程序,编制追加核减计划并说明原因,经批准后,按新的预算执行。二、会计核算与财务管理的关系会计核算指的是算帐、记帐和报帐工作,财务管理指的是对经济活动进行计划和控制。当前,一些医院的财务管理力度不够,有些还停留在陈旧的“报帐
Financial management occupies a large proportion in hospital management. It plays an increasingly important role in forecasting economic prospects, strengthening goal management, providing information, and improving economic efficiency. The author believes that hospital accounting should handle the following relationships in management. I. The relationship between the preparation budget and the implementation budget The unit finance budget will be responsible for implementing and supervising the budget after the approval of the hospital management committee, discussion and approval of the employee representative assembly, and approval by the higher authorities. During the implementation of the budget, the Finance Section shall promptly report to the leaders on the implementation of the budget and conduct regular analysis and propose improvement measures. If it is necessary to add a nuclear reduction budget, it is necessary to follow the procedures to prepare an additional reduction plan and explain the reasons. After approval, the new budget will be implemented. Second, the relationship between accounting and financial management Accounting refers to the accounting, accounting and accounting work, financial management refers to the planning and control of economic activities. At present, some hospitals do not have sufficient financial management, and some of them are still stuck in obsolete “reports”.