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随着医疗卫生事业改革的深入发展,医院内部会计控制制度不断完善,对规范会计行为,确保会计资料的真实、可靠、合法与完整,保证财务活动的有序进行和保护医院资产安全,防止国有资产流失,促进廉政建设起到了重大作用。综合性医院一般集医疗、教学、科研、预防于一体,具有大型精密设备和仪器数量多、价值高,基建工程规模大,财会人员多等特点,其内部会计控制涉及到医院内部的各个部门,贯穿于各项工作的全过程。基于综合性医院“大”而“综合”的特点,强化财务人员的培训,建立更加完备的内部会计控制制度,并严格、有效地执行,是医院可持续发展的重要保证。本文拟在天津医科大学总医院的实践基础上,对综合性医院内部会计控制进行探讨。
With the in-depth development of medical and health care reform, the hospital’s internal accounting control system has been continuously improved to standardize accounting practices, ensure the authenticity, reliability, legality and integrity of accounting information, ensure the orderly conduct of financial activities and protect the safety of hospital assets, and prevent state-owned assets The loss of assets and the promotion of clean government have played a major role. General hospitals generally integrate medical treatment, teaching, scientific research, and prevention. They have large-scale precision equipment and instruments, high value, large-scale infrastructure projects, and many accounting personnel. Their internal accounting controls involve various departments within the hospital. Throughout the entire process of the work. Based on the characteristics of the general hospital “big” and “integrated”, it is an important guarantee for the sustainable development of hospitals to strengthen the training of financial personnel, establish a more complete internal accounting control system, and implement them strictly and effectively. This article plans to discuss the internal accounting control of general hospitals on the basis of the practice of General Hospital of Tianjin Medical University.