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财务会计档案是各个单位经济活动的原始记录,无论是机关单位、企业单位还是事业单位,都需要对财务会计档案进行管理,财务档案作为经济活动的真实记录,能够充分反应出一个单位各个时期的财务状况,财务档案是各个单位经济活动中各种业务的重要证据和历史资料。医院从事的主要业务包括医疗、科学研究、教学、卫生行政管理等几项,医院财务档案主要采取文字、图表和其他方式表述,虽然采用不同的载体,但是反映的内容都是真实有效的。本文从财务档案管理的特点入手,探索提高医院财务档案管理的重要途径,从而为医院财务档案管理工作提供有效的科学依据。
Financial accounting files are the original records of the economic activities of all units. Whether it is an organ unit, an enterprise unit or a public institution, the financial and accounting archives need to be managed. The financial records, as a true record of economic activities, can fully reflect the Financial status and financial records are important evidences and historical materials for various businesses in the economic activities of various units. The main businesses of the hospital include medical, scientific research, teaching, health administration and so on. The financial files of the hospital mainly adopt words, diagrams and other means to express. Although different carriers are used, the contents reflected are true and effective. This article starts with the characteristics of financial records management and explores the important ways to improve the financial records management of the hospital, so as to provide an effective scientific basis for the management of hospital financial records.