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伴随着国家医疗卫生体制改革步伐的不断加快以及新医院会计制度的出台,医院的内部控制制度及会计管理都在不同程度上暴露出种种问题,作为医院会计水平提升的主要推力,内控制度建设已经成为医院长远发展的重要制度保障,对于医疗卫生体制改革的顺利进行以及和谐社会建设也都具有重要意义。本文首先概述了会计内部控制的相关理论,分析了内部控制对医院财务管理的作用所在,并就当前医院财务管理体系面临的现实问题进行了探讨,最后提出了优化内控效能的具体措施,以期为医院会计管理水平的提高提供理论指导。
With the accelerating pace of national health care system reform and the introduction of the new hospital accounting system, the hospital’s internal control system and accounting management have exposed various problems to varying degrees. As the main thrust of the hospital’s accounting standards, the construction of the internal control system has been implemented It has become an important institutional guarantee for the long-term development of the hospital. It is also of great significance to the smooth progress of the medical and health system reform and the construction of a harmonious society. This article first outlines the relevant theories of internal control of accounting, analyzes the role of internal control in hospital financial management, and discusses the current problems facing the hospital’s financial management system. Finally, it puts forward specific measures to optimize the efficiency of internal control in order to Hospital accounting management to improve the theoretical guidance.