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核算职能和监督职能是会计的两个基本职能,然而当前的医院会计体系在种种原因影响下,多数只发挥了核算职能而忽略了监督职能。医院会计监督职能的发挥对提高医院经营管理水平和促进收支平衡具有十分重要的作用,对增强医院竞争力也有一定意义。鉴于此,本文从医院会计监督职能的重要性出发,介绍了当前医院会计监督职能存在的问题及相关改善措施,以期对医院会计管理工作有所帮助。
Accounting functions and supervisory functions are two basic functions of accounting. However, under the influence of various reasons, the current hospital accounting system only plays an accounting function and neglects the supervisory function. Hospital accounting supervisory functions to play to improve the level of hospital management and promote the balance of payments has a very important role in enhancing the competitiveness of hospitals also have some significance. In view of this, starting from the importance of the hospital accounting supervision function, this article introduces the current problems and related improvement measures of the hospital accounting supervision function in the hope of helping the hospital accounting management.