1提高公立医院财务管理素质首先,增强对财务内部控制的意识。《中华人民共和国会计法》和《内部会计控制规范——基本规范》明确规定:单位负责人对本单位的会计工作和会计资料的真实性、完整性负责,对本单位内部会计控制的建立和健全及有效实施负责。其中首先强调的就是单位负责人要提高对内部 1 improve the quality of public hospital financial management First of all, to enhance awareness of financial internal control. The Accounting Law of the People’s Republic of China and the Standard for Internal Control Accounting - The Basic Standard clearly stipulate that the person in charge of the unit is responsible for the authenticity and completeness of the accounting work and accounting information of the unit and for the establishment and perfection of the internal accounting control and Responsible for effective implementation. One of the first thing to emphasize is that the head of the unit should raise the internal