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新医改形势下,公立医院规模不断扩张,竞争越来越激烈,管理越来越趋于精细化,这就要求医院不断完善管理制度,规范业务流程,加强信息管理与资产安全。为了保护国有资产的安全与完整,防范财务风险,堵塞管理漏洞,提高医疗机构会计信息质量和财务管理水平,医院应该建立健全内部控制制度并确保有效实施。然而,目前许多医院没有形成系统的内部控制管理制度,内部控制的相关配套措施不够健全与完善,相关的制度和措施不能有效地落实与执行,内部控制未能有
Under the new medical reform situation, the scale of public hospitals is expanding constantly, the competition is fiercer and fiercer, the management tends to be refined, which requires the hospital to continuously improve the management system, regulate the business processes and strengthen the information management and asset safety. In order to protect the safety and integrity of state-owned assets, prevent financial risks, plug management loopholes and improve the quality of accounting information and financial management of medical institutions, hospitals should establish and improve internal control systems and ensure effective implementation. However, at present, many hospitals do not have a systematic internal control management system. The relevant supporting measures for internal control are not perfect and perfect, and the relevant systems and measures can not be effectively implemented and implemented. The internal control fails to have