醫(yī)院會(huì)計(jì)制度

醫(yī)院會(huì)計(jì)制度一、總則1.為了規(guī)范醫(yī)院會(huì)計(jì)行為，確保會(huì)計(jì)信息的真實(shí)、準(zhǔn)確、完整，根據(jù)《中華人民共和國會(huì)計(jì)法》及相關(guān)法律法規(guī)，制定本制度。2.本制度適用于醫(yī)院及其所屬單位、部門。3.醫(yī)院會(huì)計(jì)制度包括會(huì)計(jì)核算、會(huì)計(jì)監(jiān)督、會(huì)計(jì)報(bào)告、會(huì)計(jì)檔案等方面。二、會(huì)計(jì)核算1.會(huì)計(jì)核算應(yīng)當(dāng)遵循真實(shí)性、完整性、準(zhǔn)確性、及時(shí)性的原則。2.醫(yī)院應(yīng)當(dāng)建立健全會(huì)計(jì)核算制度，明確會(huì)計(jì)核算程序和方法，確保會(huì)計(jì)核算的規(guī)范性和統(tǒng)一性。3.醫(yī)院會(huì)計(jì)核算應(yīng)當(dāng)以權(quán)責(zé)發(fā)生制為基礎(chǔ)，按照實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)進(jìn)行核算。4.醫(yī)院應(yīng)當(dāng)建立健全資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費(fèi)用等方面的核算制度，確保各項(xiàng)會(huì)計(jì)要素的準(zhǔn)確核算。三、會(huì)計(jì)監(jiān)督1.醫(yī)院應(yīng)當(dāng)建立健全會(huì)計(jì)監(jiān)督制度，明確會(huì)計(jì)監(jiān)督職責(zé)和權(quán)限，確保會(huì)計(jì)監(jiān)督的有效性。2.醫(yī)院應(yīng)當(dāng)加強(qiáng)對會(huì)計(jì)憑證、賬簿、報(bào)表等會(huì)計(jì)資料的審核，確保會(huì)計(jì)信息的真實(shí)、準(zhǔn)確、完整。3.醫(yī)院應(yīng)當(dāng)加強(qiáng)對會(huì)計(jì)人員的培訓(xùn)和管理，提高會(huì)計(jì)人員的業(yè)務(wù)素質(zhì)和職業(yè)道德水平。4.醫(yī)院應(yīng)當(dāng)建立健全內(nèi)部審計(jì)制度，定期對會(huì)計(jì)工作進(jìn)行審計(jì)，發(fā)現(xiàn)問題及時(shí)整改。四、會(huì)計(jì)報(bào)告1.醫(yī)院應(yīng)當(dāng)按照國家有關(guān)規(guī)定，編制財(cái)務(wù)會(huì)計(jì)報(bào)告，確保報(bào)告的真實(shí)、準(zhǔn)確、完整。2.醫(yī)院財(cái)務(wù)會(huì)計(jì)報(bào)告應(yīng)當(dāng)包括資產(chǎn)負(fù)債表、利潤表、現(xiàn)金流量表、所有者權(quán)益變動(dòng)表等。3.醫(yī)院財(cái)務(wù)會(huì)計(jì)報(bào)告應(yīng)當(dāng)經(jīng)會(huì)計(jì)師事務(wù)所審計(jì)，并按照國家有關(guān)規(guī)定進(jìn)行公示。五、會(huì)計(jì)檔案1.醫(yī)院應(yīng)當(dāng)建立健全會(huì)計(jì)檔案管理制度，明確會(huì)計(jì)檔案的歸檔、保管、查閱、銷毀等方面的規(guī)定。2.醫(yī)院應(yīng)當(dāng)對會(huì)計(jì)檔案進(jìn)行定期整理和歸檔，確保會(huì)計(jì)檔案的完整性和安全性。3.醫(yī)院應(yīng)當(dāng)對會(huì)計(jì)檔案進(jìn)行保密管理，防止會(huì)計(jì)檔案泄露和損毀。4.醫(yī)院應(yīng)當(dāng)建立健全會(huì)計(jì)檔案查閱制度，明確查閱權(quán)限和程序，確保會(huì)計(jì)檔案的合理使用。醫(yī)院會(huì)計(jì)制度六、會(huì)計(jì)信息化1.醫(yī)院應(yīng)當(dāng)積極推進(jìn)會(huì)計(jì)信息化建設(shè)，提高會(huì)計(jì)工作效率和會(huì)計(jì)信息質(zhì)量。2.醫(yī)院應(yīng)當(dāng)建立健全會(huì)計(jì)信息化管理制度，明確會(huì)計(jì)信息化工作的職責(zé)和權(quán)限，確保會(huì)計(jì)信息化的規(guī)范性和安全性。3.醫(yī)院應(yīng)當(dāng)加強(qiáng)對會(huì)計(jì)信息化系統(tǒng)的管理和維護(hù)，確保系統(tǒng)的穩(wěn)定運(yùn)行和數(shù)據(jù)的安全。七、會(huì)計(jì)職業(yè)道德1.醫(yī)院會(huì)計(jì)人員應(yīng)當(dāng)遵守職業(yè)道德規(guī)范，誠實(shí)守信，客觀公正，保守秘密。2.醫(yī)院會(huì)計(jì)人員應(yīng)當(dāng)不斷提高自身的業(yè)務(wù)素質(zhì)和職業(yè)道德水平，為醫(yī)院的發(fā)展做出貢獻(xiàn)。八、附則1.本制度由醫(yī)院財(cái)務(wù)部門負(fù)責(zé)解釋。2.本制度自發(fā)布之日起施行，原有制度與本制度不一致的，以本制度為準(zhǔn)。醫(yī)院會(huì)計(jì)制度九、會(huì)計(jì)內(nèi)部控制1.醫(yī)院應(yīng)當(dāng)建立健全會(huì)計(jì)內(nèi)部控制制度，確保會(huì)計(jì)工作的規(guī)范性和有效性。2.醫(yī)院應(yīng)當(dāng)加強(qiáng)對會(huì)計(jì)業(yè)務(wù)的內(nèi)部控制，明確各項(xiàng)業(yè)務(wù)的審批流程和權(quán)限，防止舞弊和錯(cuò)誤。3.醫(yī)院應(yīng)當(dāng)建立健全會(huì)計(jì)內(nèi)部審計(jì)制度，定期對會(huì)計(jì)工作進(jìn)行審計(jì)，發(fā)現(xiàn)問題及時(shí)整改。十、會(huì)計(jì)人員培訓(xùn)1.醫(yī)院應(yīng)當(dāng)加強(qiáng)對會(huì)計(jì)人員的培訓(xùn)，提高會(huì)計(jì)人員的業(yè)務(wù)素質(zhì)和職業(yè)道德水平。2.醫(yī)院應(yīng)當(dāng)定期組織會(huì)計(jì)人員參加專業(yè)培訓(xùn)，學(xué)習(xí)最新的會(huì)計(jì)法規(guī)和業(yè)務(wù)知識。3.醫(yī)院應(yīng)當(dāng)鼓勵(lì)會(huì)計(jì)人員參加會(huì)計(jì)職稱考試，提升自身的專業(yè)水平和職業(yè)能力。十一、會(huì)計(jì)信息交流1.醫(yī)院應(yīng)當(dāng)建立健全會(huì)計(jì)信息交流制度，確保會(huì)計(jì)信息的及時(shí)傳遞和共享。2.醫(yī)院應(yīng)當(dāng)加強(qiáng)與相關(guān)部門和單位的溝通和協(xié)作，及時(shí)了解和反映會(huì)計(jì)信息的需求。3.醫(yī)院應(yīng)當(dāng)建立健全會(huì)計(jì)信息反饋機(jī)制，及時(shí)收集和反饋會(huì)計(jì)信息的使用情況和效果。十二、會(huì)計(jì)風(fēng)險(xiǎn)防范1.醫(yī)院應(yīng)當(dāng)建立健全會(huì)計(jì)風(fēng)險(xiǎn)防范制度，識別、評估和控制會(huì)計(jì)風(fēng)險(xiǎn)。2.醫(yī)院應(yīng)當(dāng)加強(qiáng)對會(huì)計(jì)風(fēng)險(xiǎn)的監(jiān)控和預(yù)警，及時(shí)采取措施防范和化解會(huì)計(jì)風(fēng)險(xiǎn)。3.醫(yī)院應(yīng)當(dāng)建立健全會(huì)計(jì)風(fēng)險(xiǎn)應(yīng)急預(yù)案，確保在會(huì)計(jì)風(fēng)險(xiǎn)發(fā)生時(shí)能夠及時(shí)應(yīng)對和處理。十三、會(huì)計(jì)信息保密1.醫(yī)院應(yīng)當(dāng)加強(qiáng)對會(huì)計(jì)信息的保密管理，防止會(huì)計(jì)信息泄露和濫用。2.醫(yī)院應(yīng)當(dāng)明確會(huì)計(jì)信息的保密范圍和權(quán)限，確保會(huì)計(jì)信息的合理使用。3.醫(yī)院應(yīng)當(dāng)建