摘要
货币资金作为医疗机构高风险的流动性资产，在整个经济活动中具有举足轻重的位置，如何在医院日常经营活动中确保货币资金安全、完整，并力争实现国有资产的保值增值，我们从医疗机构货币资金的特点、货币资金内部控制的目标以及货币资金内部控制的主要方法几个方面作了探讨。
Monetary fund, as the high-risky current assets of the medical treatment agencies, plays an essential role in the whole economic activity. We aim at the security of its＇ safety and integrity in the daily management acitivity in hospitals and the insurance and increase of the value of the state-owned assets. This paper just makes an exporation on chariteristics of monetary fund of medical treatment agencies, objectives of internal controls on monetary fund and the main ways of internal controls on monetary fund.
出处
《四川生殖卫生学院学报》
2008年第3期54-56,共3页
Journal of Sichuan Reproductive Health Institute
关键词
医院
货币资金
内部控制
目标
方法
hospital
monetary fund
internal controls
objectives
ways
