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一、货币资金的监督 医院的货币资金包括银行存款、现金和其他货币资金的收入和支出活动,是医院开展医疗活动过程中最频繁、最基本的经济业务。保证医院货币资金的安全、完整是货币资金业务控制的原则。其要点如下: 1.货币资金业务应由专职的出纳员办理。出纳员的工作不得由其他会计人员兼任。门诊及住院收费根据缴款单、各种收入日报表、统一收据(记账联)等办理现金收入款项。 2.必须严格遵守《现金管理条例》,不得随意扩大现金使
I. Supervision of monetary funds The monetary funds of the hospital include the activities of bank deposits, cash, and other monetary funds, including income and expenses. They are the most frequent and basic economic activities in the hospital’s medical activities. To ensure the safety and integrity of hospital money and funds is the principle of monetary capital business control. The main points are as follows: 1. Monetary funds should be handled by full-time cashiers. The work of a cashier must not be performed by other accountants. Outpatient and inpatient charges are processed for cash income based on payment forms, daily income statements, and unified receipts (accounting bonds). 2. Must strictly abide by the “Cash Management Regulations” and must not arbitrarily expand cash.