Analysis of the role of financial supervision
In the supervision of the use of medical equipment activities, but also to analyze the relevant financial activities and feedback. This is the follow-up part of the hospital's financial supervision, is the implementation of decision-making activities, the collection of all kinds of relevant information to summarize, summarize, and timely feedback, in order to further strengthen financial management, continuous improvement. This can fully tap the potential to improve the effectiveness of economic operations and the use of funds. Financial staff to track the consequences of material assets in all aspects of the next financial monitoring and economic decision-making experience.
Third, familiar with the current financial regulations and policies, the unit of the party's clean government to implement bold supervision
Financial accountants is the unit of all economic activities and personal economic behavior of the first informed and specific operators, the nature of their work determines the financial accountants in the party's clean government to play a front gatekeeper identity. Therefore, our financial accounting personnel should have at least the following three aspects of excellent quality. First, we must be familiar with all kinds of financial laws and regulations, policies; the gatekeeper must be in accordance with the law, according to the law must be the first to know the law. Therefore, the laws and regulations, policies and all the scope of income and expenditure, standards, data rates and operating procedures, financial accountants must be familiar with the correct, strict implementation, accurate gatekeeper. In recent years, the author seriously to the relevant laws and regulations, policies, documents collected and bound. Such as "Medical Accident Handling Regulations", "Internal Accounting Control Standards", travel reimbursement standards, personal income tax levy rate, all kinds of meeting expenses, drugs and equipment and all kinds of consumables, procurement approval, in and out of the warehouse procedures, official hospitality approval procedures and expenditure standards, all kinds of labor insurance, allowances, subsidies, scope and standards and so on. As a result of better familiar with all kinds of financial regulations and policies, so in the work practice can give full play to the supervision function of the accountant, for the leadership to sign the reimbursement of invoices, expenses and so on to put the first gate, from the source to curb the inflow of fraudulent bills and false reporting, re-reporting of the occurrence of irregularities, indiscipline, plug the loopholes in the financial management to ensure that the hospital's cost control, but also for the entire cadres and staff of the hospital to play a positive and effective role in the construction of the party spirit of honesty and integrity. Construction has played a positive and effective role. Second, strict self-discipline, honesty and integrity, financial personnel should not only know the law, but also abide by the law, in the public to establish a credible good social image. Third, the implementation of financial policies, laws and regulations and compliance supervision. In order to ensure timely and effective financial supervision, financial personnel can comply with laws and regulations on the premise of the establishment of a set of monitoring and constraints in line with the actual work of the unit, the system specification is really put into practice.
The implementation of the financial disclosure system is to promote the hospital an important means of building integrity. Financial disclosure is the embodiment of fair and open financial activities of the hospital, through the financial disclosure system can be open and transparent economic activities of the hospital. In the open financial activities at the same time, should also analyze the financial situation of the hospital. The main forms of financial disclosure of economic activities, financial statement disclosure and its analysis, the stage of the hospital's economic situation report and so on. The disclosure of this information is not only conducive to the decision-making work carried out by the hospital leadership, but also conducive to the hospital staff to understand the economic situation of the hospital.
In addition, external supervision is also a good form of supervision of hospital financial activities. External supervision mainly includes the supervision of higher authorities, independent intermediary organizations and the public supervision. First, the higher authorities or financial, financial, auditing and other departments are mainly on the hospital financial activities in strict compliance with relevant policies and regulations for regular or irregular supervision. Secondly, independent intermediary organizations such as accounting firms supervise and check the legality, compliance and effectiveness of the hospital's financial activities from a professional point of view to ensure that the hospital's financial activities run on a normal track. Third, in the mass supervision, the hospital's purpose is to provide medical services for the masses, to protect people's health, should be widely and seriously listen to the views of the masses, accept public opinion supervision, criticism and correction.
In short, in the gradual development of the socialist market economy today, knowledge is a resource, is capital, knowledge-based economy is the economy of talent. Only by constantly absorbing new knowledge, grasp the new situation, and strive to improve their overall quality, in order to adapt to the era of rapid change, in order to better give full play to the role of financial supervision.
References
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