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会计监督就是通过对原始凭证和各项财务指标的分析检查,借以监督保证医院自身各项业务往来及其相关财务收支活动的合法性、合理性和效益性。会计监督是一种自我约束机制,它贯穿于各项业务活动的事前、事中、事后。具体表现在以下几个力面:1 事前监督——指导投资方向和确定投资力度
Accounting supervision is the analysis and inspection of the original vouchers and various financial indicators, so as to supervise and ensure the legality, rationality and effectiveness of the hospital’s own business transactions and related financial revenue and expenditure activities. Accounting supervision is a self-restraint mechanism that runs through all business activities before, during, and after the event. Specific performance in the following aspects: 1 Prior supervision - guidance of investment direction and determine investment intensity