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现阶段,随着医疗改革工作的深入进行,医院必须进行财务核算的不断完善,重视医院会计内部控制是医院管理中需要重视的问题,提高国有资产使用效率,以适应改革对于医院内部管理要求。本文笔者首先分析了医院会计内部控制的重要性;其次针对当前医院会计内部控制存在的主要问题进行了分析,并以此为基础,有针对性地提出加强医院内控工作的具体方法 ,旨在为业界人士提供一定的参考。
At this stage, with the deepening of medical reform, the hospital must make continuous improvement of financial accounting. Paying attention to the internal control of hospital accounting is a problem that needs attention in hospital management, and improving the efficiency of the use of state-owned assets so as to meet the requirements of reform for the internal management of the hospital. The author firstly analyzes the importance of the internal control of the hospital’s accounting. Secondly, it analyzes the main problems existing in the internal control of the hospital’s current accounting, and based on it, puts forward the specific methods to strengthen the internal control of the hospital. Industry to provide some reference.