Research on the Organizational Framework and Path of Implementing Financial Accounting Supervision in Hospitals
- VernacularTitle:医院实施财会监督的组织构架及路径研究
- Author:
Weiyu WANG
1
;
Qing LI
1
;
Jingyuan WANG
1
;
Lingqian XU
1
;
Hui YANG
1
Author Information
1. 中国医学科学院肿瘤医院财经管理处 北京 100021
- Publication Type:Journal Article
- Keywords:
financial and accounting supervision;
internal control;
organizational framework;
function positioning
- From:
Chinese Health Economics
2025;44(2):96-100
- CountryChina
- Language:Chinese
-
Abstract:
With the aim of establishing a clear and effective financial and accounting supervision mechanism for hospitals,it unscrambled the connotation of the financial and accounting supervision in hospital.It analyzed the subjects,the objects,and the methods of the financial and accounting,compared and contrasted the financial and accounting supervision with internal controls,and explored functional positioning within the subject of internal financial and accounting supervision.An organizational structure has been formed with the finance department as the leading department and multiple departments collaborating horizontally.The implementation path and management practice of the finance department of the case hospital in building a network system of financial and accounting internal supervision by integrating the functions of the departments were shared,with a view to providing a theoretical basis and practical exploration for the promotion of the effective implementation of financial and accounting supervision in hospitals.
