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我国经济实力大幅度提升之余,医疗卫生事业自然获得较高的突破成就,其作为构建我国和谐社会的核心支持单元,日常经营管理中始终遗留较为深刻的矛盾问题,即便是存在会计内部控制机制,也几乎是无用武之地,长此以往,预设的医院整体可持续运作发展指标,势必难以顺利贯彻。由此,笔者决定针对现阶段我国医院会计内部控制体制实施状况,加以客观论述,试图将其中遗留的弊端细节提炼整理完全,并结合个人丰富实践经验规划开辟出科学化应对路径,希望能够为我国医院会计管理绩效改善,提供些许指导性线索。
While China’s economic strength has been greatly improved, the medical and health undertaking has naturally achieved relatively high breakthrough achievements. As the core support unit for building a harmonious society in our country, there are always profound contradictions left over in daily operation and management. Even with the existence of internal control mechanisms , It is almost useless. In the long run, it is bound to be difficult to carry out the preset targets for the overall sustainable operation of the hospital. As a result, the author decided to objectively discuss the status quo of the implementation of internal control system of hospital accounting in our country at this stage, try to refine the details of the defects left over by them, and open up a scientific response path combining with personal rich practical experience planning, hoping for our country Hospital accounting management performance improvement, to provide some guidance clues.