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2022年XX医院财务管理制度范例 .pdf

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1、精品办公文档XXXX医院会计管理制度一、为了规范医院财务行为和会计工作秩序，发挥财务在医院经营管理和提高经济效益中的作用，促进医院发展。依据中华人民共和国会计法、医院财务制度、医院会计制度等相关法律法规，结合本单位实际情况,特制定本制度。二、医院财务管理任务:依法组织收入，努力节约支出，正确安排和合理使用资金；严格执行国家有关法律、法规和财务规章制度，确保国有资产安全；认真编制和执行财务预算;积极推进绩效考核方法，完成目标管理，做好财务监督、检查和经济活动分析；进行经济预测，参与经济决策，做好医疗收费的管理工作。三、医院财务管理范围：预算管理、收入管理、支出管理、资产管理、对外投资、货币资金等

2、，以及财务分析和监督检查。四、医院财务管理体制：实行“统一领导，集中管理”模式，医院一切财务活动在院长的领导下，由医院财务部门统一负责管理。医院预算内的支付，由本单位财务负责人复核，执行院长审批，即可办理；属预算外的，由医院财务负责人复核，经医院院长审批。五、医院应当根据国家有关法律、法规等规定，建立健全内部财务管理办法，做好财务管理的基础工作，定期上报会计报表及财务分析,服从医院的管理、监督和检查。六、医院的财务管理接受财政、审计、物价等部门的指导和监督。第二章财务机构、会计人员、职责和任务一、会计岗位和人员编制医院财务部设置岗位3 个，配备工作人员3精品办公文档名，其中财务科长 1 名，

3、会计 1 名，出纳 1 名。各医疗分支机构按内控管理制度要求设置相应的岗位。医院内财务人员在工作变动时，必须办理交接手续。一般会计人员在办理交接手续时，应有该单位财务部门的主管人员监交；财务负责人、会计主管人员办理交接手续时，由医院派人监交。二、职责和任务1.贯彻国家财税政策、法规，结合具体情况建立规范的财务模式，建立健全财务核算制度。2.编制和执行财务综合预、决算、财务收支计划、信贷计划、拟定资金筹措和使用方案，有效地使用资金。3.建立健全经济核算制度，利用财务会计资料进行经济活动分析。4.医院财务科参与研究、审批医院内有关财务经济事项，上报、下发有关财会、经济管理等方面文件。5.医院财务科

4、对医院财务机构和岗位设置、人员配备、会计核算等提出方案。负责选拔、培训和考核医院内的财会人员。6.各医疗分支机构财务部门负责日常本单位财务工作，医院财务科负责对财务管理制度的执行情况进行检查和考核。第三章预算管理一、预算编制原则1.根据国家的有关方针、政策，按照财政部门下达的事业计划指标、任务，本着“收支统管，统筹兼顾，积极稳妥，依法理财”的原则。各医疗分支机构编制本单位预算。文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8

5、ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P

6、8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8

7、ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P

8、8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8

9、ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P

10、8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8

11、ZZ2Y7H5Z5Q7精品办公文档2.在编制预算时，收入预算要参考上年预算执行情况和对预算年度的预测编制，支出预算要量入为出，合理安排资金。3.要坚持勤俭办院原则，开源节流，提高资金使用效率。二、收入预算编制收入预算编制以上年度实际收入情况，结合预算年度各医疗分支机构发展和工作计划，医疗收费标准和药品价格变动等因素为编制依据。1.医疗收入。门诊收入:以计划门诊人次和计划平均收费水平来计算。住院收入:以计划病床占用日数和按病床计划收费水平计算。2.药品收入。以上年度每门诊人次和每占用床日药费的实际收费水平为基础，结合预算年度业务量预计变动数计算。3.其他收入。根据具体收入项目的不同内容和有关业务

12、计划分别采用不同的计算方法，逐项计算后汇总编制。三、支出预算编制支出预算以医院和各医疗单位发展、工作任务、人员编制、有关支出定额和标准、物价因素等为预算年度基本编制依据。1.人员经费。根据预算年度平均职工人数，上年末平均工资水平，国家有关调资政策等计算编列。2.药品费。根据预算年度药品收入预算和国家规定的加成率，参考上年度实际药品加成率计算。3.卫生材料费。在上年度实际工作量和实际支出数的基础上，根据预算年度的计划及有关因素计算。4.低值易耗品。根据上年的实际执行情况及预算年度业务工作量计文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M

13、8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y

14、7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M

15、8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y

16、7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M

17、8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y

18、7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M

19、8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7精品办公文档算。5.其他公用支出。在上年度实际支出的基础上，结合预算年度的计划合理安排。6.月份用款计划。由各医疗分支机构按月编报。第四章财产物资管理财产物资管理包括固定资产、库存物资（低值易耗品、卫生材料）、药品管理等，医院财产物资按“统一领导，归口负责”原则，财产物资采购由医院统一进行。一、固定资产的管理1.固定资产的标准：一般设备单价在500 元以上，专业设备单价在800 元以上，使用时间超过一年的设备。2.固定资产的分类：房屋及建筑物。专业设备。一般设

20、备。图书。其他类固定资产。3.固定资产管理要求配备相应的管理人员，建立健全各项管理制度。建立健全管理三级帐、卡制度，即财会部门负责总账，财产管理部门负责明细账，使用部门负责建卡即台帐。实行责任制管理。贵重仪器、设备要指定专人管理，建立技术档案和维护、保养、交接及使用情况报告制度。财产物资管理部门与财会部门要定期对固定资产进行清查、核实，做到账实相符，帐帐相符。固定资产的购置和修缮要考虑到工作需要和财力可能，要进行科学论证，防止盲目购置，同时对新够进的设备要及时开展成本核算，防止设备文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6

21、HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z

22、5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6

23、HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z

24、5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6

25、HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z

26、5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6

27、HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7精品办公文档闲置，造成资金投资浪费。房屋修缮要按照基本建设程序报医院审批。固定资产的转移、转让、出租、出借、捐赠、报废必须先报医院审批，按有关规定报财政部门批准后，方可处置。对盘盈、盘亏的固定资产，应查明原因，按规定进行账务处理。二、库存物资的管理库存物资要按照计划采购，定额定量供应的办法进行管理。1.要合理的确定储备定额，既要满足业务工作的需要，又要防止积压、占用大量的资金，影响资金的使用效益。2.建立库存物资的购买、验收、入出库、保管、领用等管理制度，降低物资的库存

28、和消耗，提高物资的使用效益。3.加强对库存物资的清查盘点，及时发现问题，堵塞漏洞，保证物资的安全和完整。4.加强对在用低值易耗品的实物管理。对在用的低值易耗品采用“定量配置，以旧换新”等管理办法。三、药品的管理药品的管理要遵循“计划采购、定额管理、加强周转、保证供应”的原则。必须正确的核算药房药品的销售情况，并按月计算药品综合差价率，核算药品费用并结转支出和以实现的药品进销差价。文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8

29、ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P

30、8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8

31、ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P

32、8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8

33、ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P

34、8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8

35、ZZ2Y7H5Z5Q7精品办公文档xxxx 医院财务管理制度财务工作制度1、医院财务管理是医院管理的重要组成部份，通过会计核算、分析、监督、预测等活动加强医院财务管理。建立正常的工作秩序，促进医院经济管理的发展，保障医院的建设。2、医院财务管理必须坚持社会主义办院方向，必须按照客观经济规律办事。3、医院财务管理必须按照勤俭办事的方针，对医院的经济活动进行综合性管理。合理组织收入，努力节约开支，正确安排和使用各项资金。4、严格执行国家有关方针、政策、法令，遵守财经纪律，保护医院财产物资的安全。5、认真编制和执行财务预、决算，加强经济核算，做好财务监督检查、分析等工作，当好领导参谋。6、以社会效益

36、为最高准则，不断提高社会效益和经济益效，保证医疗、教学等项任务的完成。7、医院要认真贯彻执行中华人民共和国会计法，医院各项会计事务要按照国家统一规定的会计制度办理。8、医院财务管理必须接受主管部门的领导和监督，并接受财政、物价、审计等有关部门的指导和监督。文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6

37、M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2

38、Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6

39、M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2

40、Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6

41、M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2

42、Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7精品办公文档现金、银行存款管理及核算制度现金和银行存款是医院主要的货币资金，为正确执行国家有关规定，保证

43、货币资金安全，特制定如下制度：1、严格执行现金管理制度，保证日清日结，逐笔登记进行核算，把当日收入的现金存入银行。2、现金必须执行收支两条线，不许坐支，挪用，不得以白条抵现金，零支不得超过银行执行的现金限额。3、根据审核人员审定后的付款凭证付款，并加盖“付讫”戳记。4、出纳员根据办理完毕的收付款凭证，按顺序登记现金日记账。核算出当日金额填制日报表交会计人员。5、出纳会员坚持每天到收费处收费，保证现金安全。6、收费人员必须及时将收入的现金的票据交出纳员。7、严格支票管理，支票由银行往来出纳专人妥善保管，遵守银行的有关规定，接受银行监督。8、建立领用支票登记薄，领用支票需经财务主管人员销号，由领用

44、人按号码逐张登记，并在用途栏写明批准开支的项目，交回时准确。9、出纳员根据审核无误的收付款凭证，逐项逐笔登记银行存款日记账，做到日清日结。10、收到支票应进行审查并送银行，及时进行银行存款对账文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码

45、:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5

46、B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码

47、:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5

48、B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码

49、:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5B8Z8 ZZ2Y7H5Z5Q7文档编码:CR4P8E6M8L6 HR7R3V5

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