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内部会计控制制度是现代医院管理的一项重要形式,也是保证单位经济活动正常运行的一种有效措施。为适应我国会计制度与国际接轨的需要,保证财务系统的安全进行,提高内部会计控制的效率和效果,必须采取一系列方法完善医院内部会计控制制度。本文拟对建立健全医院内部会计控制制度有关问题进行讨论。
Internal accounting control system is an important form of modern hospital management, but also to ensure the normal operation of economic activities as an effective measure. In order to meet the needs of our country’s accounting system and international standards and to ensure the safety of the financial system and improve the efficiency and effectiveness of internal accounting control, a series of methods must be taken to improve the internal accounting control system in the hospital. This article intends to establish and improve the hospital’s internal accounting control system to discuss the issues.