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医院财务管理是确保整个医院能够正常运转的基础。但是,从医院内部财务控制的现实情况来看,我国医院内部财务控制在制度建设、监督控制以及会计人员自身技能等方面还存在着诸多的问题,对医院地发展和功能的发挥造成了不利的影响。笔者结合自身的工作实践,针对医院内部财务控制存在的问题进行研究与分析,分析实施医院内部财务控制的有效途径,以期对当前医院的内部财务控制有所借鉴。
Hospital financial management is to ensure that the entire hospital to the normal operation of the foundation. However, judging from the actual situation of the internal financial control in the hospital, there are still many problems in the internal financial control of the hospital in terms of system construction, supervision and control as well as the accounting staff’s own skills, which unfavorably influence the development and function of the hospital influences. The author combines his own work practices, studies and analyzes the problems existing in the internal financial control of the hospital, and analyzes the effective ways of implementing the internal financial control in the hospital in order to draw lessons from the current internal financial control of the hospital.