医院会计人员行为规范化探讨
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摘要
本文根据会计人员产生不正当行为的原因,从医疗机构、会计个人、工作流程优化规范行为及建立规范体系、实施内部会计控制、建立和完善会计职业道德监督评价机制、构建会计人员群体氛围、加强会计人员自身的道德修养和健全会计法律等方面探讨了如何规范、优化会计人员行为。
In this paper,based on the reasons of the accountants improper behavior,to optimizes the behavior from the medical institutions,the accounting individuals and the working process.The establishment of the standard system,the implementation of internal accounting control,establishing and perfecting the accounting occupation moral evaluation and supervision mechanism,the construction of accounting personnel group atmosphere and strengthen the moral cultivation and perfecting the accounting legal aspects of accounting personnel own discusses,how to regulate and optimize the accountant behavior.
In this paper,based on the reasons of the accountants improper behavior,to optimizes the behavior from the medical institutions,the accounting individuals and the working process.The establishment of the standard system,the implementation of internal accounting control,establishing and perfecting the accounting occupation moral evaluation and supervision mechanism,the construction of accounting personnel group atmosphere and strengthen the moral cultivation and perfecting the accounting legal aspects of accounting personnel own discusses,how to regulate and optimize the accountant behavior.
引文
[1]陈汉文.企业伦理与会计职业道德[M].北京:经济科学出版社,2005:341-342.
[2]陈少华.内部会计控制与会计职业道德教育[M].厦门:厦门大学出版社,2004:256-264.
[3]戴德明.财务会计学[M].北京:中国人民大学出版社,2002:2-3.
[4]黄维德.组织行为学[M].北京:清华大学出版社,2005:18-37.
[5]编写组.中华人民共和国会计法[M].北京:经济科学出版社,1999:1-20.
[2]陈少华.内部会计控制与会计职业道德教育[M].厦门:厦门大学出版社,2004:256-264.
[3]戴德明.财务会计学[M].北京:中国人民大学出版社,2002:2-3.
[4]黄维德.组织行为学[M].北京:清华大学出版社,2005:18-37.
[5]编写组.中华人民共和国会计法[M].北京:经济科学出版社,1999:1-20.