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会计内部控制是管理系统的重要内容,是财务管理有效开展的重要方面。本文立足于现代医院会计内部控制现状,从会计内部控制的认识、完善、执行等方面,阐述了医院会计内部控制中存在的问题。并针对存在的问题,从制度完善、工作队伍建设、审计强化等方面,论述了新时期强化医院会计内部控制的若干创新措施。
Internal accounting control is an important part of the management system and an important aspect of effective financial management. Based on the status quo of internal control of modern hospital accounting, this article elaborates the problems existing in the internal control of hospital accounting from the aspects of understanding, perfection and execution of internal control of accounting. In view of the existing problems, this paper discusses some innovative measures to strengthen the internal control of hospital accounting in the new period from aspects of system improvement, work team building and auditing strengthening.