Talk about the impact of financial internal control on hospital financial management
Financial internal control in the application of China's hospital financial management, as an important part of China's hospitals own financial management, can to a great extent to promote the development of hospitals, the embodiment of the role of this development and the superiority of the financial internal control management itself has a great deal of linkage to ensure that China's hospitals economic benefits. In order to ensure that the economic benefits of our hospitals to improve, the hospital's financial management department should pay attention to the financial internal control work.
Abstract: With the continuous development of China's economy and society, China's medical institutions have ushered in the development of opportunities and challenges, and in order to seize the opportunity of the hospital's development, to solve the relevant challenges, the hospital must carry out a better financial internal control management, so as to ensure the healthy development of their own in this context, this paper is the first of its kind. Financial internal control in the application of hospital financial management work and the impact of the study, hoping to be able to promote the development of China's medical career,
Keywords: financial internal control; hospital financial management; health care reform
Foreword
In recent years in our country, the development of hospitals, hospitals and their own financial management, the hospitals and their financial management. In recent years, the development of hospitals, hospitals in their own financial management of various problems began to constrain the hospital's own economic benefits, in this context, many hospitals began to pay attention to their own financial management of financial internal control, hoping to be able to realize their own economic benefits through the internal control of financial.
First, the significance of the hospital financial internal control
In the development of the hospital's business, perfect financial internal control is not only directly related to the hospital's business management, but also the modern business philosophy of hospital management of the basic content. In general, the application of financial internal control in the hospital financial management, can play to ensure that the hospital financial accounting information is true and accurate, to avoid the emergence of financial management loopholes; but also to ensure that the hospital's own financial management system is really implemented; and its financial activities for the hospital itself to supervise, but also to play a better effect. In the development of modern hospitals, hospital financial management in the financial internal control, has become an important part of ensuring the healthy development of hospitals [1].
Second, the content of financial internal control in the financial management of hospitals
(a) Hospital revenue control
In the work of financial internal control management in hospitals, revenue control is an important part of its management. Specifically, due to China's current hospital income including national financial allocations, scientific research funding programs, daily operating income and other channels of income, which objectively makes the hospital's own sources of income has become more complex, this complex source of income caused by the hospital's financial management work is difficult. In order to better control the hospital's income, we need to pay attention to the financial internal control management, these different sources of income for better financial management, and in this management work, the relevant financial personnel can also be used at the same time to strengthen the vouchers, bills management and other measures to further improve their own for the management of the hospital's income level.
(ii) Hospital expenditure management
In the hospital's `financial internal control management, the management of expenditure is also an important part. In the specific hospital expenditure management, financial personnel through the financial internal control management of strict approval procedures to ensure that the economic activities of the business expenditure standardized and reasonable, this approval process due to itself by the hospital financial management and internal control management of the double supervision, greatly enhance the management effect of the hospital expenditure management [2].
(C) the hospital's asset management
In the hospital's financial internal control management, asset management is also one of its work. Hospital assets are mainly composed of medical equipment, office equipment and other fixed assets, so you want to carry out better financial management through the financial internal control, the hospital needs to focus on the work of the fixed assets of the inventory and custody control, and the relevant financial personnel for the application of financial internal control, to ensure that the financial internal control management to truly realize the perfect hospital asset management [3].
Third, the application of financial internal control in the financial management of hospitals
The significance of the management of financial internal control and its specific management of the hospital in the above discussion, the author will combine their own practical work experience, the application of financial internal control of the hospital financial staff to carry out specific management work in the detailed discussion, I hope to be able to promote China's medical career. I hope to be able to promote the development of China's medical career.
(a) optimize the financial internal control management tools
In order to be able to better apply the financial internal control in the hospital financial management work, the hospital financial management departments need to pay attention to their own financial internal control management at the same time, the optimization of their own financial internal control management tools. We know that the financial internal control management in the operation and development of the hospital can play an extremely important role, so in order to ensure their own healthy development, the hospital financial management department needs to pay great attention to the financial internal control management work, and through their own departments to lead the development of the financial internal control management work. At the same time, the hospital financial management department should also through the application of information technology means, the management of their own information to organize, so as to ensure that the financial internal control management work can be in the full information with the assistance of a better hospital financial management work [4].
(B) improve their financial management personnel ability level
In order to be able to financial internal control of the better application of the hospital's financial management work, the hospital's financial management department needs to improve their financial management system by way of improving their own financial management personnel to improve their ability to ensure that their own financial internal control management work smoothly carried out. In the specific financial management system construction, the hospital financial management department needs to combine its own actual management structure characteristics and the hospital's operating status quo, to develop a set of financial management system that can meet the needs of the hospital financial internal control management, and through the strict implementation of this system, to ensure that their own financial internal control management work smoothly. It is worth noting that in order to effectively improve the hospital's own financial internal control management level, the financial management department in addition to the establishment of a more complete financial internal control management system, should also be carried out on a regular basis to carry out financial internal control management training related to the hospital's financial internal control management staff to cultivate the ability to ensure that the hospital's own financial internal control management work can be better carried out.
(C) the relevant hospitals need to pay attention to the details of financial internal control management
In order to be able to realize the better application of financial internal control in the financial management of hospitals, the relevant hospitals should also pay attention to the details of the management of financial internal control by way of financial internal control management to ensure that their own financial internal control management is better carried out. In our country at present many hospitals in the financial management, many hospitals exist in the financial management of poor foundation, the characteristics of the problem, in order to solve these problems, to ensure that the smooth progress of financial internal control management, the hospital financial management department can use the financial centralized management mode, in order to solve the previous financial management of the dispersion of the existence of the problem, weakened and so on. It is worth noting that the relevant hospital financial management department if you can strengthen their own financial budget control management, can further enhance their own financial internal control management level, which has a very important significance for its own development.
Fourth, the conclusion
To sum up, the financial internal control in the application of China's hospital financial management, as an important part of China's hospital's own financial management, can to a great extent to promote the development of the hospital, the embodiment of the role of this development and the superiority of the financial internal control management itself has a great deal of linkage to ensure that the economic benefits of China's hospitals improve, hospitals have the ability to improve their financial management. In order to ensure the improvement of the economic efficiency of our hospital, the hospital's financial management department should pay attention to the financial internal control work.
References:
[1]Gu Yongjun. The role of break-even analysis on hospital financial management and practice of the initial exploration [J]. Accountant,2014,11:31-32.
[2]Bian Ye. Application analysis of financial internal control in hospital financial management work[J]. China Collective Economy,2014,22:110-111.
[3]Ke Jiang,Yan Ning. Application of comprehensive cost accounting in hospital financial management[J]. Finance and economics (academic edition),2014,11:202.
[4]Li Huimin. The application of financial internal control in road transportation management [J]. Modern Economic Information,2014,23:157.
;