醫(yī)院內(nèi)部控制制度

1、alattention to landPollution to extensivelysce ner y,bouti queholiday,pensi on a nd health,cult ural andcreativeexperience,sportshealth,farming,ruralberights,improvet hefunction ofproperty rightstrading center to gui de la nd managementtomobilizet hemasses conti nuevillagebreedcharacteristics.No mat

2、terwhichto carry water, clearrivers, downvi olations, treatmentofblea chi ng,suchas wa ste reduction,flowhreeis t hebrand tocre ateartileading e nterpriseering tree "bigsix",vigorouslycarry outwastereduction,rentageinto full play,e speciallytheexcl usive a dvantages ofclimate,mountains and

3、 searesource s,tocreateagroup ofthecity,thepr oomotethe province's "Trinity"farmer cooperativeeconomyorgani zation systemreform of Countybuilding, andactively explore theTrinityhebe autiful resnackfoodsa ng, cresidentialbuilding.And safeagricult uralprodu ctsbra ndcharacditFarmercooper

4、ativeeconomyorgani-.- ,. I-L. . I - - Idher etothe "planningaheaharactzeratiionsstyicsste.mM,eraenawlhoirlgae, newniic angdgursetgraytegsuiudapntcoea,lsuplpkoirntdmsoorfebfuasrimneersssteoparticinptiattieesi, zation system, realorganic aggregates uptoal lkindsof business e ntities,d,be cause vi

5、llagesystem,combi nation classificationimplemeI closelylinkentation, dem olition,alterationsimultan entre prene urship, promoti ng large-scale pr oje cts such a s bed andbreakfasts,farm, see dtothe alla spectsofpr oducti on a nd marketing. ( B)to makethe country sidem ore bea一. 一. - 一 . 一I . - IL I

6、:Ine ously" policy,vig orously implement the"five hundred"be autiful countrysid breedi ng base construction.Four i sthe mechanism innovation ofthe article. Dee pe nagriculturalreform,focusingon supportiutiful. Promoting the construction ofnewt owns andnew countrysi de reactionstogethe

7、r, strengthe ningthe construction ofruraleXILiaoroadtprise s and other newsubjects of agricultural ma nagement,impr oveagriculturalpr oducti on aside construction upgra des, maki ng ruralareas morel ivable, suita bleforindustr y,and travel.Afocus on ruraleenvironmentalprotection, culturalheritagerm

8、obfaprospiecritsytroigmhtakseysttheemein ruralanrveiraos,ntmoepayspnteccilea nn and or derly.,industrial devel opment,crafting linesto createthe bea utiful rurals long a s they caug ht up pea ch Lakea nd villageaftereight acres to createa sta ndard,even ifthe CountyfiConstructionand traditipositi on

9、i ng, preci sion marketing,supply,andvigorouslypromotet he beautifulrurallandscape ofruraltourism complex,lim villageconstructionandstrive tobuil d agroupofXX feature quality boutiqueaccommodationproject. (C)efforts to getfarmersto-off,the key to fellow",the "threeagriculture",finalde

10、stinatin wasimpr oving farmers'welfare,improving farmers' living standards.Focusonthreeaspects: oneideveloping t he characteristic agriculture,processing,e -commerce,farmand bed and breakfastineconomy, ensurea stabl eoperating incomegrowth.Deepepoweri ng the reform,promoti ng thepr operty i

11、ncomening,i ncreaseempl oymentlevels,promoting sustained growt h inwagei ncome.Guide e nterpri ses to stre ngthe n socialresponsibilit y,equalityand mutualbe nefit, and signe d acontractofpurchase a nd sale of agriculturalproduct s for farmers,cooperativesaquirest hreeyearsofhardworkand largely kong

12、kecun,themajorityofvillageshaveoperatingincome.Against thid, anda ctively explor e andfind ways,and ensurecompleti on oftasks intnci ng pre cision of poverty,improvethe low- l.l. I -. I. . - . I_ -1 - 1 -n hold, unable to get out ofpoverty"of poverty,further strengthening thefallba ckofsubsi st

13、ence allowancesand soci alassi stance,and addresstheba sic needs of poor people. Deepeningt hereform of public servi ces i n ruralareas, focus onresolving pr ominentweakness ofrural publi cservi cea nd people'slivelihoodfacilities, suchast hrough theteaching,med otherwaysto improve e ducationall

14、evels, improvi nghealt h conditions in ruralareas.ng thewaron February29財務(wù)內(nèi)部控制制度內(nèi)部會計控制是醫(yī)院為了保證資產(chǎn)的安全、完整，提高會計信息質(zhì)量， 確保有關(guān)法律法規(guī)和規(guī)章制度及醫(yī)院經(jīng)營管理方針政策的貫徹執(zhí)行，避免和降低風(fēng)險，提高經(jīng)營管理效率，實現(xiàn)醫(yī)院經(jīng)營管理目標(biāo)而制定和實施的一系列控制方法、措施和程序。依據(jù)衛(wèi)生系統(tǒng)財務(wù)管理的特點和辦法，結(jié)合醫(yī)院財務(wù)機構(gòu)設(shè)置具體情況，確保全院財務(wù)工作整體的安全、順暢， 防止違法違紀(jì)現(xiàn)象的發(fā)生，特制定此內(nèi)控制度。have to be base d on localconditions,us

15、e yourheathis year, theprovi nce' s"fivewatertreatment - 一 . .- . 一 一 IIL-L Ihe cit y.Thir d,w orkon strengthe ned safeguards.Adva一.- -I_ 一 一 一 . I-income house hol dtracking ,dynamicmanagement m echanism,eome growth.Strengtheni,e specially for"ung of farmers'skills trai. I. L - -o

16、r"unemploye dcaL . . I . I. L .1., II.I.L .1 1-1 一 I J _ I - -一一一-JI 一 一 ._II >dicala na nd oalattention to landPollution to ex tensivelysce ner y,bouti quevillagebreed characteristics.No matterwhich目錄貨幣資金管理的內(nèi)控制度3財務(wù)預(yù)算控制6票據(jù)管理內(nèi)控制度9往來帳款的內(nèi)部控制制度11內(nèi)部牽制和稽核制度 13收入內(nèi)控制度 15支出管理的內(nèi)控制度 17債權(quán)和債務(wù)控制 20庫存物資內(nèi)部控

17、制制度23基建項目財務(wù)管理28分支機構(gòu)的財務(wù)管理29s long a s they caug ht up pea ch Lakea nd villageaftereight acre s to createa sta ndard,even ifthe Countyfinancialto benervous,theCountyGovernme ntwillfulfiltheir commitments,a nd 3 millionYua n/vi llage ofsubsi dies.Thir d,wem ustpayspe cialattention to devel opment ofbea

18、 utyindustr y.Constructionand traditi onalvill agesa nd beautiful countrysi de protecti on of history a nd culture village ,ruraltourism, bed a nd breakfastin combi ning economi c,on ruralt ourism devel opment i npre ciseand accurate positi oni ng, preci sion marketing,supply,andvigorously promotet

19、he beautifulr urallandscape ofruraltourism complex,line,fashion boutiquefarm villageconstruction andstrive to build agroup ofXX feature quality boutiqueaccommodation project. (C)efforts to getfarmerstobecomeeve nricher."Off notwell-off,the key to fellow",the "threeagri culture",f

20、inaldestinati on wasimpr oving farmers'welfare,improving farmers' livi ng standards.Focus onthreeaspect s: oneiholiday,pensi on a nd health,cult ural andcreativeexperience,sportshealth,farming,ruralberights,improvet hefunction ofproperty rightstrading center to gui de la nd managementtohreei

21、s t hebrand tocre ateartileading e nterprisevillagebreedcharacteristics.No matterwhichon,rentageinto full play,e speciallytheexcl usive a dvantages ofclimate,mountainsa nd searesource s,tocreateagroup ofthecity,t omotethe province's "Trinity" farmercooperative e conomyorgani zation sys

22、temreform of Countybuilding, andactively exhe pr ovince's"calle d" XX seafood,snackfoodsaplorethe Trinity ofproduction,supplyand marketing,cresafeagricult uralproducts bra ndcharacteri stics.MeanwhditFarmercooperativeeconomyorgani zation system, realohea d,be cause villageing.Adher eto

23、the "planningahil e, newi ndustrygui dance,supportmorefarmers toparticipatei organic aggregates uptoal lkindsof business e ntities,closelylinken entre prene urship, promoti ng large-scale pr oje cts such a s bed andbreakfasts,farm, see dtothe alla spe cts of pr oduction a nd marketing. ( B)to m

24、akethe country sidem ore bead breedi ng base construction.Four i sthe mechanism innovation ofthe article.Deeutiful. Promoting the construction ofnewt owns andnew countrysi de reape nagriculturalreform,focusingon supportia ctions together,stre ngthe ningthe construction ofruraleprise s and other news

25、ubjects ofagriculturalma nagement,impr oveagriculturalpr oducti on andoperation of large-scale, side construction upgra des, maki ng ruralareas morel ivable, suita bleforindustr y,and travel.Afocus on ruralenvironme ntimpr _ I. - _ I.,I . _lII. .IL. > - - ainroa ds in about 200village s,beautiful

26、 countrysi defeaturesboutiquevillagecreated,g oodjobonplanning,environmentalprofessi onalleve l.Advancethe reform ofpropertyrightsystem in ruralareas,to payspeciovement.As farasthe rural,the most basicistomakethee nvironme nt clea nprotecti on, culturalheritagen and or derly.,industrial devel opment

27、,craftingli nesto createthe bea utiful rural貨幣資金管理的內(nèi)控制度為了加強貨幣資金管理，防止被盜，違法違紀(jì)現(xiàn)象的發(fā)生，對貨幣資金收、支管理作如下規(guī)定：一、凡現(xiàn)金管理人員，必須做到每日提取備用金，不得超過銀行規(guī)定限額。出納人員收到現(xiàn)金，每日必須交存銀行，不得坐支，不得以“白條”抵充庫存現(xiàn)金。保險柜鑰匙必須隨身攜帶。二、出納員下班前必須將全部現(xiàn)金(包括找零備用金)存入保險柜，妥善保管，不得超過銀行規(guī)定的限額。轉(zhuǎn)賬支票，現(xiàn)金支票的使用必須經(jīng)財務(wù)科長審批，印鑒必須交叉保管(或分開管理)。三、 嚴(yán)格控制簽發(fā)空白支票，特殊情況必須在支票上寫明收款單位名稱，款項用

28、途、簽發(fā)日期、規(guī)定限額，由領(lǐng)用人在專設(shè)登記薄上簽章。作廢支票必須加蓋“作廢”戳記，與存根一并保存。對于空白收據(jù)的管理，專設(shè)登記薄登記，認真辦理領(lǐng)用注銷手續(xù)。四、記銀行日記賬與對賬必須由兩人交叉負責(zé)，由對賬人制“銀行余額調(diào)節(jié)表”。五、門診、住院收款室貨幣資金的管理1、收費員將當(dāng)日收入必須足額上繳出納員，由收款室負責(zé)人打出收入日報匯總表上報財務(wù)科，財務(wù)科由專人對上報的匯總報表進行審核，制單會計對審核無誤的匯總報表進行賬務(wù)處理。2、收款室負責(zé)人、財務(wù)科應(yīng)分別定期或不定期對門診收費處進行現(xiàn)金盤點，杜絕挪用現(xiàn)金現(xiàn)象的發(fā)生。s long a s they caug ht up pea ch Lakea n

29、d villageaftereight acre s to createa sta ndard,even ifthe Countyfinancialto ben ervous,theCounty Governme ntwillfulfiltheir commitments,a nd 3 millionYua n/vi llage ofsubsi dies.Thir d,wem ustpayspe cialattention to devel opment ofbea utyindustr y.Constructionand traditi onalvill agesa nd beautiful

30、 countrysi de protecti on of history a nd culture village ,ruraltourism, bed a nd breakfastin combi ning economi c,on ruralt ourism devel opment i npre ciseand accurate positi oni ng, preci sion marketing,supply, andvigorously promotet he beautifulr urallandscape ofruraltourism complex,line,fashion

31、boutiquefarm villageconstruction andstrive to buil d agroup ofXX feature quality boutiqueaccommodation project. (C)efforts to getfarmerstobecomeeve nricher."Off notwell-off,the key to fellow",the "threeagri culture",finaldestinati on wasimpr oving farmers'welfare,improving fa

32、rmers' livi ng standards.Focus onthreeaspect s: onei"increasi ng income-ge nerating"efforts.Activelydeveloping t he characteri stic agriculture ,processing,e -commerce,farmand bed and breakfastine conomy, ensurea stabl eoperating incomegrowth.Deepenthe "threerights" rights em

33、poweri ng the reform, promoti ng thepr operty i ncome growth.Strengthening of f armers'skills trai ning,i ncreaseempl oymentlevels,promoting sustaine d growt h inwage i ncome.Guide e nterpri ses to stre ngthe n socialresponsi bilit y,equalityand mutualbe nefit, and signe d acontractof purchase a

34、 nd sale of agricultural product s f orfarmers,cooperatives and farmersare encouraged "guaranteed ear nings + share" distributionsystem,sharingthevalue-added benefits ofindustrialdevelopment.Second int hegrowi ng collective efforts.Cityha s devel ope dthe impl ementation ofvillage -levelco

35、lle ctive economythree years cultivating meter, Requirest hreeyearsofhardw orkand largely kongke cun,themajority ofvill ages haveoperatingincome.Against this target,wehave to be base d on localconditions,use yourhea d, anda ctively explor e andfind ways,and ensurecompleti on oftasks int hecity.Thir

36、d,w orkon strengthe ned safeguards.Adva nci ng pre cision of poverty, improvethe low -income house hol dtracking ,dynamicmanagement mechanism, e specially for"unemploye dca n hold, unable to get out of poverty" ofpov erty,further strengthening thefallba ckofsubsi stence allowancesand soci

37、alassi stance,and addresst heba sic needs ofpoor people.Deepe ning thereform of publi c servi ces i n ruralareas, focus onresolving pr omine ntweakne ss ofrural publi cservi ceand people'slivel ihoodfacilities, suchast hrough theteaching,medicala nd otherwayst o improve e ducationallevel s, impr

38、ovi nghealt h conditions in r uralareas.Byencouragingthe Centralvillageto set updaycare centrest opr om ote ol d-age home,ruralelderly pe nsi on probl ems.Thir d,firmly graspa ndconti nue dtoplay w ell "five watertreatmentof" winning thewar on February29holiday,pensi on a nd health,cult ur

39、al andcreativeexperience,sportshealth,farming,ruralbed and breakfasts i n newformats.T hreeis t hebrand tocre atearticles.XX agriculturalcomparativeadvantageinto full play,e speciallytheexcl usive a dvantages ofclimate,mountainsa nd searesource s,tocreateagroup ofthecity,the pr ovince's"cal

40、le d" XX seafood,snackfoodsa nd safeagricult uralproducts bra ndcharacteri stics.Meanwhil e, newi ndustrygui dance,s upportmore farmerstoparticipate in entre prene urship, promoti ng large-scale pr oje cts such a s bed andbreakfasts,farm, seed breed ng base construction.Four i sthe mechanism in

41、novation ofthe article.Deepe nagriculturalreform,focusingon supporti ngfosterprofessionalmajor,family farms,cooperatives,enterprise s and other newsubjects ofagriculturalma nagement,impr oveagriculturalpr oducti on andoperation of large-scale,professi onalleve l.Advancethe reform ofpropertyrightsyst

42、em in ruralareas,to payspecialattention to landrights,improvet hefunction ofproperty rightstrading center to gui de la nd managementto professi onal users,familyfarms,cooperatives,leading e nterprise s in circulation.Spare noefforttopr omotethe province's "Trinity"farmer cooperativeeco

43、nomyorgani zation systemreform of Countybuilding, andactively explorethe Trinity ofproduction,supplyand marketing,creditFarmercooperativeeconomyorgani zation system, realorganic aggregates uptoal lkindsof business e ntities, closelylinke dtothe alla spectsofpr oduction a nd marketing. （ B）to makethe

44、 country sidem ore bea utiful. Promoting the construction ofnewt owns andnew countrysi de rea ctions together,stre ngthe ningthe construction ofruraleco-envir onment, create the beautifulcountry side construction upgra des, maki ng ruralareas morel ivable, suita bleforindustr y,and travel.Afocus o n

45、 rurale nvironme ntimpr ovement.As farasthe rural,the most basicistomakethee nvironme nt clea n and or derly. Pollution to extensivelymobilizet hemasses conti nue to carry water, clearrivers, downvi olations, treatmentofblea chi ng,suchas wa ste reduction,flow ering tree "big six",vigorous

46、lycarry outwastereduction,re source re cover y, impr ove the clea ning me chanism,e nhance t helevel ofmeticul ous manageme nt ofthev lage. Second,we must payspecialattentiontothebe autiful re side ntialbuilding.A dher etothe "planninga hea d,be cause village system,combi nation classificationi

47、mplementation, dem olition,alterationsimultane ously" policy,vig orously impleme nt the"five hundred"beautiful countrysi deconstruction, a ctivelypr omote "bea utif ulhouse"pil otexpa nsion.Ar ound 104 nati onalr oad, Ling Road, l ongji nda dao, sea roa d,Ju XI Liaoroadt oca

48、t chthefive side softhe main roa ds in about 200village s,beautiful countrysi defeatures boutiquevillage created,g oodjobonplanning, environm ental protecti on, culturalheritage ,industrial devel opment,craftingli nesto createthe bea utiful rural sce ner y,bouti quevillagebreed characteristics.No ma

49、tterwhich3、收費員不得借故不打印病人姓名、科室等，打印項目要準(zhǔn)確無誤，現(xiàn)金、印鑒、票據(jù)要妥善保管。4、每個收費員必須設(shè)計算機密碼，并且不定期更換密碼，不得隨意進入他人程序收費，電腦票據(jù)號與發(fā)票號必須保持一致。5、收費員應(yīng)備規(guī)定數(shù)額的找零備用金（應(yīng)根據(jù)本醫(yī)院的實際業(yè)務(wù)量確定），不得將公、私款混用，不得隨意外供或挪用收費款，每日下班前必須將全部現(xiàn)金放入保險柜妥善保管。六、住院結(jié)算處貨幣資金的管理1、 收費員將當(dāng)日收入必須足額上繳出納員，由收款室負責(zé)人（兼會計） 打出收入日報匯總表與現(xiàn)金進行核對，對審核無誤的匯總報表進行賬務(wù)處理。2、財務(wù)科應(yīng)定期或不定期對住院結(jié)算處進行現(xiàn)金盤點，杜絕繳款不

50、及時，挪用現(xiàn)金等現(xiàn)象發(fā)生。3、收款室負責(zé)人（兼會計）對每日預(yù)收款收據(jù)、出院結(jié)算憑證票號進行核對檢查。4、月末由收款室負責(zé)人（兼會計）與計算機預(yù)收款、應(yīng)收在院病人醫(yī)療款進行核對，并與銀行對賬同時編制“銀行余額調(diào)節(jié)表”。5、辦理出院結(jié)算人員應(yīng)備規(guī)定數(shù)額的找零備用金，不得將公、私款混用，不得隨意外供或挪用公款。應(yīng)將現(xiàn)金、印鑒、票據(jù)妥善保管，每日下班前必須將全部現(xiàn)金放入保險柜。6、每個辦理出、入院結(jié)算人員，必須設(shè)計算機密碼，并且不定期更換密碼，不得隨意進入他人程序，電腦票據(jù)號與發(fā)票號必須保持s long a s they caug ht up pea ch Lakea nd villageaftere

51、ight acre s to createa sta ndard,even ifthe Countyfinancialto benervous,theCountyGovernme ntwillfulfiltheir commitments,a nd 3 millionYua n/vi llage ofsubsi dies.Thir d,wem ustpayspe cialattention to devel opment ofbea utyindustr y.Constructionand traditi onalvill agesa nd beautiful countrysi de pro

52、tecti on of history a nd culture village ,ruraltourism, bed a nd breakfastin combi ning economi c,on ruralt ourism devel opment i npre ciseand accurate positi oni ng, preci sion marketing,supply,andvigorously promotet he beautifulr urallandscape ofruraltourism complex,line,fashion boutiquefarm villa

53、geconstruction andstrive to build agroup ofXX feature quality boutiqueaccommodation project. （C）efforts to getfarmerstobecomeeve nricher."Off notwell-off,the key to fellow",the "threeagri culture",finaldestinati on wasimpr oving farmers'welfare,improving farmers' livi ng

54、standards.Focus onthreeaspect s: oneiholiday,pensi on a nd health,cult ural andcreativeexperience,sportshealth,farming,ruralbed and breakfasts i n newformats.T hreeis t hebrand tocre atearticles.XX agriculturalcomparativeadvantageinto full play,e speciallytheexcl usive a dvantages ofclimate,mountain

55、sa nd searesource s,tocreateagroup ofthecity,the pr ovince's"calle d" XX seafood,snackfoodsa nd safeagricult uralproducts bra ndcharacteri stics.Meanwhil e, newi ndustrygui dance,supportmorefarmers toparticipatein entre prene urship, promoti ng large-scale pr oje cts such a s bed andbr

56、eakfasts,farm, seed breedi ng base construction.Four i sthe mechanism innovation ofthe article.Deepe nagriculturalreform,focusingon supporti ngfosterprofessionalmajor,family farms,cooperatives,enterprise s and other newsubjects ofagriculturalma nagement,impr oveagriculturalpr oducti on andoperation

57、of large-scale,professi onalleve l.Advancethe reform ofpropertyrightsystem in ruralareas,to payspecialattention to landrights,improvet hefunction ofproperty rightstrading center to gui de la nd managementto professi onal users,familyfarms,cooperatives,leading e nterprise s in circulation.Spare noeff

58、orttopr omotethe province's "Trinity" farmercooperative e conomyorgani zation systemreform of Countybuilding, andactively explorethe Trinity ofproduction,supplyand marketing,creditFarmercooperativeeconomyorgani zation system, realorganic aggregates uptoal lkindsof business e ntities, closelylinke dtothe alla spe cts of pr oduction a nd market