摘要
会计基础工作是医院日常经营和可持续发展的重要影响因素,一旦会计基础工作出现问题,轻则造成不必要的资源损耗,重则导致医疗纠纷,影响医院的声誉,从而使医院发展面临阻碍。新形势下,针对强化医院会计基础工作的重要作用展开研究,详细分析了会计基础工作在医院日常经营、发展建设中起到的作用,包括记账凭证管理、会计档案信息管理、会计核算、会计信息、资源配置、内部控制、成本管理及预算管理等方面。
Accounting fundamentals are crucial factors influencing the daily operation and sustainable development of hospitals.Once problems arise in accounting fundamentals,it may lead to unnecessary resource wastage or even medical disputes,affecting the hospital's reputation and hindering its development.In the new situation,research is conducted to emphasize the important role of strengthening hospital accounting fundamentals.This paper elaborates on the role of accounting fundamentals in the daily operation and development of hospitals,including aspects such as voucher management,accounting archive information management,accounting calculation,accounting information,resource allocation,internal control,cost management,and budget management.
作者
徐晓雨
XU Xiao-yu(Liaocheng People's Hospital)
出处
《当代会计》
2023年第23期94-96,共3页
Contemporary Accounting
关键词
医院
会计基础工作
重要作用
hospital
accounting fundamental
important rolee
