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随着我国经济体制改革的不断深入,给医院会计核算及经营带来新的挑战,会计核算必须建立与市场经济相适应的管理办法。树立全新的财务管理观念,从基础做起,加强财务会计管理,健全规章制度,强化内部监控机制,加大稽核工作力度,总结和完善稽核工作的制度及规定,保证这些制度和规定的科学性、合理性、可操作性。树立服务思想,要摆正手段与目的关系,既要从严监督,也要热情服务,使二者有机地结合起来,使稽核监督真正成为医院财务工作保驾护航的忠诚卫士。
With the continuous deepening of the reform of China’s economic system, it brings new challenges to the accounting and operation of the hospital. The accounting must establish a management method that adapts to the market economy. Establish a new concept of financial management, start from the basics, strengthen financial and accounting management, improve the rules and regulations, strengthen internal control mechanisms, increase audit efforts, summarize and improve auditing systems and regulations, and ensure the scientific nature of these systems and regulations. , rationality, operability. To establish a service ideology, it is necessary to align the means and purpose with both strict supervision and enthusiasm for service so that the two can be combined organically so that the audit supervision can truly become a loyal defender of the hospital’s financial work.