医院信息系统内部控制的实践经验证明,能否正确计价事关医院诚信和经济损失,对医院建设意义重大。在计价程序内部控制的实证研究中,收集和梳理表象信息,判断关键控制点;运用随机抽样、个案调查,降低内部控制成本;通过符合性测试、数据验证等方法,杜绝计价错误的发生,实现医院会计信息质量的提高。 The practical experience in the internal control of hospital information system proves that it is of great significance to the hospital construction to correctly evaluate the hospital honesty and economic loss. In the empirical research of the internal control of pricing procedures, we collect and sort out the image information to determine the key control points; use random sampling and case investigation to reduce the cost of internal control; eliminate the occurrence of valuation errors through conformity testing and data verification, Improve the quality of hospital accounting information.