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内部控制是一种动态管理,受主观因素和客观因素及外部环境的影响。随着医疗体制改革的不断深入,医院面临着财务管理多层次、经济利益多元化的局面,研究医院财务内部控制是医院健康良性发展的必经之路。通过分析医院财务内部控制的内涵,探讨了医院内部控制存在的主要问题及其原因,在此基础上,从货币资金控制、实物药品控制、固定资产控制和基建项目控制这几个方面提出了加强医院财务控制的一些措施。
Internal control is a kind of dynamic management, subject to subjective factors and objective factors and external environment. With the continuous deepening of the reform of the medical system, hospitals are faced with multiple levels of financial management and the diversification of economic interests. Studying hospital financial internal control is the only way for the healthy development of hospitals. Through analyzing the connotation of the hospital’s financial internal control, the main problems and reasons of the hospital’s internal control are discussed. On this basis, the strengthening of monetary and capital control, physical medicine control, fixed asset control and infrastructure project control are proposed. Some measures of hospital financial control.