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2009年我国卫生部在城市公立医院的改革制度中重点提出了公立医院财务会计内部控制机制的重要性,所以完善我国公立医院财务会计内部控制机制对于我国国有资源充分利用,减少管理缺陷,提高公立医院财务管理水平和会计信息具有重要的意义。本文从公立医院财务会计内部控制机制的现状以及改善对策进行探讨。
In 2009, the Ministry of Health of our country focused on the internal control mechanism of public hospital financial accounting in the reform system of urban public hospitals. Therefore, perfecting the internal control mechanism of financial accounting in public hospitals in our country makes full use of our state-owned resources, reduces the management defects and improves public Hospital financial management and accounting information is of great significance. This article discusses the status quo of the internal control mechanism of financial accounting in public hospital and the countermeasures to improve it.