近几年来,随着计算机的广泛应用以及计算机网络技术的迅速发展,越来越多的医院财务部门装备了计算机,并在科室内部和科室之间形成了网络。但也正因为计算机技术发展迅猛,会计电算化带来的风险也日益显现出来。1 存在的问题1.1 控制方法不够严密会计电算化一般偏重于为会计工作提供方便,它是以完成各项会计核算工作为出发点设计开发的会计计算机信息管理系统,至于如何控制会计核算的流程和对内部控制则不够重视,这无疑会给会计监督和财务管理带来极大不 In recent years, with the widespread application of computers and the rapid development of computer network technologies, more and more hospital financial departments have equipped computers and formed networks among departments and departments. But precisely because of the rapid development of computer technology, the risks brought by computerized accounting have become increasingly apparent. 1 Problems 1.1 Control method is not strict enough Accounting Computerization is generally biased in favor of accounting work to provide convenience, it is based on the completion of the accounting work as a starting point for the design and development of accounting computer information management system, as for how to control the accounting process and Not enough attention to internal control, which will undoubtedly bring great oversight to accounting supervision and financial management