论文部分内容阅读
本文结合当前我国公立医院财务监督的现状,主要针对公立医院财务制度,内外部审计,预算管理,财务信息披露等方面提出公立医院财务监督存在的问题,并就完善我国公立医院财务监督机制提出相应解决措施,旨在使公立医院加强财务监督,从而规范医院财务纪律活动,预防医院财务造假,纠正财务错漏和弊端,以确保预算收入和支出的有效执行。
Based on the current status of financial supervision in public hospitals in our country, this paper puts forward the problems of financial supervision in public hospitals in terms of public hospital financial system, internal and external audits, budget management and financial information disclosure, and puts forward corresponding suggestions on improving the financial supervision system in public hospitals in our country. The solution is to make public hospitals strengthen financial supervision so as to standardize the financial discipline of hospitals, prevent hospital financial fraud and correct financial mistakes and malpractices so as to ensure the effective implementation of budgetary revenues and expenditures.