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一、建立完善的内部制约制度 所谓内部制约制度,就是要建立起单位领导、各部门科室和有关经手钱物的人员在财务活动中的既相互联系又相互制约的关系,以此来防止和避免错误和舞弊行为的发生。内部制约制度可分为行政制约、人员分工制约、会计审核制约。其主要内容包括:(1)医疗器械材料、药品验收制度。由保管人员或领导指定人员负责,主要审查票物是否相符,无误后开入库单,由仓库据以记帐或签字以示
First, establish a sound internal control system The so-called internal control system is to establish unit leaders, departmental departments and personnel involved in the handling of financial affairs in the financial activities are both related to each other and mutual constraints, in order to prevent and avoid The occurrence of errors and fraudulent practices. The internal control system can be divided into administrative constraints, personnel division of work constraints, and accounting audit restrictions. Its main contents include: (1) medical device materials, drug acceptance system. Responsible for the custodial staff or the designated staff of the leadership, mainly to check whether the ticket is consistent, and open the warehouse receipt after correct.