摘要
货币资金是公立医院开展各项医疗活动的基本保障,货币资金的安全管理关系到公立医院的发展与进步。公立医院的货币资金主要有现金、银行存款、有价证券和其他货币资金,这些货币资金的管理要建立在内部控制制度的基础上,完善货币资金内部控制制度能保障公立医院货币资金安全。阐述了公立医院加强资金内部控制的意义和必要性,分析了公立医院货币资金内部控制现状,提出了货币资金内部控制制度的优化策略。
Monetary fund serves as the fundamental guarantee for various medical activities in public hospitals,and the secure management of these funds is closely tied to the development and progress of the hospitals.Public hospitals'monetary fund primarily encompasses cash,bank deposits,securities,and other monetary assets.The management of these monetary funds should be based on a robust internal control system.Enhancing and refining the internal control system for monetary funds can ensure the security of these funds for public hospitals.This paper expounds the significance and necessity of strengthening the internal control of funds in public hospitals,analyzes the current situation of internal control of monetary funds in public hospitals,and puts forward the optimization strategy of the internal control system of monetary funds.
作者
吴培玲
WU Pei-ling(Quanzhou First Hospital)
出处
《当代会计》
2023年第8期34-36,共3页
Contemporary Accounting
关键词
货币资金
内部控制
公立医院
monetary funds
internal control
public hospitals
