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医院作为一个关系着国计民生的重要工作部门,其运行状况将直接影响到国家和人民的利益。目前,我国医院部门还普遍存在着会计工作失调的问题,会计部门工作缺乏行之有效的内部控制制度,这就导致了人民在看病的时候利益的损失以及看病效率的低下。本文从加强医院会计工作内部控制的角度出发,通过阐述内部控制的相关概念,分析了实施内部控制的必要性,及医院会计工作内部控制的实施状况,着重谈论了加强医院会计工作内部控制的途径。
As an important department concerned with people’s livelihood and the people’s livelihood, the operation of the hospital will directly affect the interests of the country and its people. At present, the accounting department in our country also generally has the problem of accounting misunderstanding. The accounting department lacks an effective internal control system, which leads to the loss of people’s benefits and the inefficiency of medical treatment. In this paper, from the perspective of strengthening the internal control of the hospital accounting work, through the elaboration of the related concepts of internal control, the necessity of implementing internal control and the implementation of the internal control of the hospital’s accounting are analyzed, and the ways to strengthen the internal control of the hospital’s accounting are emphatically discussed .