人们普遍认为:出现会计信息虚假和违反财经纪律的行为是会计监督不力的结果。其实,会计信息虚假是会计监督方面的问题,而违反财经纪律是财务监督方面的问题,两者不能混为一谈。 为了有效地调度资金、运筹资金,提高医院两个效益,加快医疗卫生事业的发展,在经济管理体制上要分别设置财务机构和会计机构。各自职责可遵循以下原则:凡涉及货币收支方面的业务,由财务部门负责,由财务部门切实负起财务收支的把关守口责任;凡涉及信息处理、指标、核算、分析、考核、 It is generally believed that the occurrence of false accounting information and violations of financial and financial discipline are the result of ineffective accounting supervision. In fact, false accounting information is a problem of accounting supervision. Violating financial discipline is a matter of financial supervision. The two cannot be confused. In order to effectively dispatch funds and carry out fundraising, improve the two benefits of the hospital, and accelerate the development of medical and health services, financial institutions and accounting agencies must be set up separately in the economic management system. Their respective responsibilities may be based on the following principles: The financial department shall be responsible for any operations involving currency receipts and payments, and the financial department shall effectively assume the gatekeeper’s responsibilities for financial revenues and expenditures; where information processing, indicators, accounting, analysis, assessment,