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近年来,我国医疗水平不断提升,新医院会计制度的实施不仅推进我国医院财务科学化和精细化的管理,而且对我国医院管理以及运营水平也提出更高的要求,为了全面贯彻执行新医院财务会计制度,医院内部控制制度作为防范医院财务风险的第一道屏障,及时采取可续,有效方法加强构建医院内部控制控制制度,对保证医院经济效益和社会效益的提高具有重要的意义,下面我们主要详细进行分析西医院会计制度下医院内部控制制度的构建。
In recent years, the continuous improvement of medical care in China, the implementation of the new hospital accounting system not only promote the scientific and meticulous management of hospital finance in China, but also put forward higher requirements for the hospital management and operation level in our country. In order to fully implement the new hospital finance Accounting system, the hospital internal control system as the first barrier to prevent the hospital’s financial risk, timely and sustainable way to strengthen the construction of the hospital internal control control system, to ensure that the hospital economic and social benefits of great significance, the following we Mainly analyzed in detail the establishment of the hospital internal control system under the accounting system of the Western Hospital.