浅谈单位税金审查工作的要点及现金审计的内部管理  

The introduction to the main points of the unit tax review and internal management of cash audit

作　　者：韩纪梅[1] 

机构地区：[1]山东省莱芜市人民医院,山东莱芜271100

出　　处：《世界最新医学信息文摘》2014年第24期17-18,20,共3页World Latest Medicine Information Electronic Version

摘　　要：目的：探讨单位税金审查工作的要点及现金审计的内部管理的效果。方法首先加强单位税金审查的工作要点及利润。再次对现金审计的内部管理进行探讨。现金审计是指对库存现金及其收付事项和保管情况的真实性、正确性和合法性进行的审查监督。结果开展现金审计及税金审查工作，促进了医院合法业务活动，增强医院科学管理意识，促进自我发展，不断增强医院竞争实力，能够提升医院监督管理水平，加强医院管理法制建设，加强资金管理、提升使用效率，加强医院固定资产管理，加强制度建设及增强人员素质建设。结论积极开展现金审计及税金审查工作，为解决当前医院内部审计存在的问题带来了新的希望，将能极大提高我国医院内部审计的工作效率和工作质量，从而促进医院健康快速发展。Objective To investigate the effect of main points of unit tax review and cash audit of internal management. Methods Firstly, we should strengthen the focal points and profi t of the work in unit tax review. Secondly, we should discuss on the cash audit of internal management again. Cash audit refers to the examination and supervision on the authenticity, validity and legality of cash on hand and its receipts and payment matters and custody.Results Carrying out the cash audit and tax audit, promote the hospital legitimate business activities, strengthen the hospital scientifi c management consciousness, promote self -development, continuously enhance the competitiveness of the hospital, upgrade the level of hospital administration, strengthen the legal construction of hospital management, strengthen fund management, enhance effi ciency, strengthen the management of fi xed assets of hospitals, strengthen the construction of system and enhance the quality of personnel construction.Conclusion Carrying out cash audit and tax audit actively, has brought new hope to solve the existing problems of internal audit of hospital, will greatly improve our hospital internal audit work quality and effi ciency, so as to promote the rapid development of hospital.

关 键 词：税金审查 现金审计 内部管理 

分 类 号：R239.45[医药卫生—中医学]