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文章以新《医院会计制度》为切入点,在充分借鉴国内外相关学术研究和实践的基础上,结合我国医院发展的实际情况,就医院内控建设的理论支撑和实践建议进行了初探,提出:建立科学有效的预算控制系统;严格执行有效的货币资金控制制度;提高库存管理的有效性;加大医院内部的信息化内控管理力度。
Taking the new “hospital accounting system” as an entry point, based on the full reference of relevant academic research and practice at home and abroad, the article probes into the theoretical support and practical advice of hospital internal control construction based on the actual situation of hospital development in our country. Establish a scientific and effective budget control system; strictly implement the effective control system of monetary funds; improve the effectiveness of inventory management; and intensify the management of information internal control within the hospital.