医院内部控制制度

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财务内部控制制度内部会计控制是医院为了保证资产的安全、完整，提高会计信息质量， 确保有关法律法规和规章制度及医院经营管理方针政策的贯彻执行，避免和降低风险，提高经营管理效率，实现医院经营管理目标而制定和实施的一系列控制方法、措施和程序。依据卫生系统财务管理的特点和办法，结合医院财务机构设置具体情况，确保全院财务工作整体的安全、顺畅， 防止违法违纪现象的发生，特制定此内控制度。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目录货币资金管理的内控制度3财务预算控制6票据管理内控制度9往来帐款的内部控制制度11内部牵制和稽核制度 13收入内控制度 15支出管理的内控制度 17债权和债务控制 20库存物资内部控

17、制制度23基建项目财务管理28分支机构的财务管理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货币资金管理的内控制度为了加强货币资金管理，防止被盗，违法违纪现象的发生，对货币资金收、支管理作如下规定：一、凡现金管理人员，必须做到每日提取备用金，不得超过银行规定限额。出纳人员收到现金，每日必须交存银行，不得坐支，不得以“白条”抵充库存现金。保险柜钥匙必须随身携带。二、出纳员下班前必须将全部现金(包括找零备用金)存入保险柜，妥善保管，不得超过银行规定的限额。转账支票，现金支票的使用必须经财务科长审批，印鉴必须交叉保管(或分开管理)。三、 严格控制签发空白支票，特殊情况必须在支票上写明收款单位名称，款项用

28、途、签发日期、规定限额，由领用人在专设登记薄上签章。作废支票必须加盖“作废”戳记，与存根一并保存。对于空白收据的管理，专设登记薄登记，认真办理领用注销手续。四、记银行日记账与对账必须由两人交叉负责，由对账人制“银行余额调节表”。五、门诊、住院收款室货币资金的管理1、收费员将当日收入必须足额上缴出纳员，由收款室负责人打出收入日报汇总表上报财务科，财务科由专人对上报的汇总报表进行审核，制单会计对审核无误的汇总报表进行账务处理。2、收款室负责人、财务科应分别定期或不定期对门诊收费处进行现金盘点，杜绝挪用现金现象的发生。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、收费员不得借故不打印病人姓名、科室等，打印项目要准确无误，现金、印鉴、票据要妥善保管。4、每个收费员必须设计算机密码，并且不定期更换密码，不得随意进入他人程序收费，电脑票据号与发票号必须保持一致。5、收费员应备规定数额的找零备用金（应根据本医院的实际业务量确定），不得将公、私款混用，不得随意外供或挪用收费款，每日下班前必须将全部现金放入保险柜妥善保管。六、住院结算处货币资金的管理1、 收费员将当日收入必须足额上缴出纳员，由收款室负责人（兼会计） 打出收入日报汇总表与现金进行核对，对审核无误的汇总报表进行账务处理。2、财务科应定期或不定期对住院结算处进行现金盘点，杜绝缴款不

50、及时，挪用现金等现象发生。3、收款室负责人（兼会计）对每日预收款收据、出院结算凭证票号进行核对检查。4、月末由收款室负责人（兼会计）与计算机预收款、应收在院病人医疗款进行核对，并与银行对账同时编制“银行余额调节表”。5、办理出院结算人员应备规定数额的找零备用金，不得将公、私款混用，不得随意外供或挪用公款。应将现金、印鉴、票据妥善保管，每日下班前必须将全部现金放入保险柜。6、每个办理出、入院结算人员，必须设计算机密码，并且不定期更换密码，不得随意进入他人程序，电脑票据号与发票号必须保持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