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目前随着医疗卫生制度改革的不断深入,医疗机构经济活动从内容到形式上已发生了巨大的变化,医院正常运营的财务风险和经营风险日益增大,传统内部牵制制度已经远远不能适应医院财务管理的要求,扩展会计内部控制的内容和范围,提高控制标准和要求已经势在必行。本文试对如何加强医院内部会计控制进行探讨。
At present, with the deepening reform of the medical and health system, the economic activities of medical institutions have undergone tremendous changes from content to form. The financial risks and operational risks of normal operation of hospitals have been increasing day by day. The traditional internal control system has been far from being suitable for hospitals Financial management requirements, expanding the scope and content of internal control of accounting, improve control standards and requirements has been imperative. This article tries to discuss how to strengthen the internal accounting control in the hospital.