浅议医院货币资金的内部控制  

Brief Discussion on Internal Controls of Monetary Fund in Hospitals

作　　者：廖燕[1] 郑淑红[1] 伍咏梅[1] 张炜[1] 

机构地区：[1]四川大学华西医院,四川成都610041

出　　处：《四川生殖卫生学院学报》2008年第3期54-56,共3页Journal of Sichuan Reproductive Health Institute

摘　　要：货币资金作为医疗机构高风险的流动性资产，在整个经济活动中具有举足轻重的位置，如何在医院日常经营活动中确保货币资金安全、完整，并力争实现国有资产的保值增值，我们从医疗机构货币资金的特点、货币资金内部控制的目标以及货币资金内部控制的主要方法几个方面作了探讨。Monetary fund, as the high-risky current assets of the medical treatment agencies, plays an essential role in the whole economic activity. We aim at the security of its＇ safety and integrity in the daily management acitivity in hospitals and the insurance and increase of the value of the state-owned assets. This paper just makes an exporation on chariteristics of monetary fund of medical treatment agencies, objectives of internal controls on monetary fund and the main ways of internal controls on monetary fund.

关 键 词：医院 货币资金 内部控制 目标 方法 

分 类 号：R-0[医药卫生]