Research on the Organizational Framework and Path of Implementing Financial Accounting Supervision in Hospitals
Wang Weiyu
Li Qing
Wang Jingyuan
Xu Lingqian
Yang Hui
Abstract：With the aim of establishing a clear and effective financial and accounting supervision mechanism for hospitals,it unscrambled the connotation of the financial and accounting supervision in hospital.It analyzed the subjects,the objects,and the methods of the financial and accounting,compared and contrasted the financial and accounting supervision with internal controls,and explored functional positioning within the subject of internal financial and accounting supervision.An organizational structure has been formed with the finance department as the leading department and multiple departments collaborating horizontally.The implementation path and management practice of the finance department of the case hospital in building a network system of financial and accounting internal supervision by integrating the functions of the departments were shared,with a view to providing a theoretical basis and practical exploration for the promotion of the effective implementation of financial and accounting supervision in hospitals.
Keywords：financial and accounting supervisioninternal controlorganizational frameworkfunction positioning
Publication Date：2025-02-04
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：5( 96-100 )