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作为医院管理体系的重要组成部分,内部会计控制既符合就医群众对医院优质服务的要求,又可从法律、制度层面保障医院实现长期可持续的发展战略目标,是提高现代医院管理水平的重要标志之一。然而,目前内部会计控制的实施仍存在着一定的问题,需要相关各方引起充分的重视,通过合理、有效的途径,建立健全医院内部会计控制体系,促进现代医院健康、稳定、快速的发展。
As an important part of the hospital management system, the internal accounting control not only meets the requirements of the hospital masses for the hospital excellent service, but also protects the hospital from the legal and institutional aspects to achieve the long-term sustainable development strategic objective, which is an important symbol to improve the modern hospital management level one. However, there are still some problems in the implementation of internal accounting control. All parties concerned need to pay sufficient attention to it, and through reasonable and effective ways, establish and improve the internal accounting control system in hospitals so as to promote the healthy, stable and rapid development of modern hospitals.