摘要
随着社会主义医疗市场的拓展,多元化的医院体制与经济活动形式的出现,给医疗卫生事业注入了生机和活力,同时也暴露出一系列问题。特别是医院经济活动失控,会计监督乏力,很有必要采取综合措施,加强医院财务管理,强化会计监督职能。建立健全财经法律体系与有关制度,建立内部控制外部会计监督制度,培养一支高素质的财会人才队伍,深化财务改革,不断探索会计监督的新路子,促进医院管理、经济活动健康有序地发展。
Healthcare industry groups up with socialist marketing economics,which multi-ownership hospitals and different operational behaviors have developed.However.some problems should be resolved.especially in lost of control for hospital finance and lack of audit supervision.Therefore,it is necessary to enhance hospital audit and supervision.develop relative laws and regulations.develop inn-monitoring regulation and train qualified staff.It is more reform in hospital finance to improve hospital management and operation.
出处
《中国医院》
2005年第9期29-33,共5页
Chinese Hospitals
关键词
医院财务
会计监督
医院经营
hospital finance.audit supervistion,hospital operation
