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立足于我国医疗卫生体制改革进程加速与新医院会计制度出台的大环境下,传统的医院会计内部控制制度及管理工作模式在此发展过程中逐渐显露出有悖于时代需求的种种问题。作为提升会计水平的主要推力,内控制度建设已经成为医院长远发展的重要制度保障。本文主要分析了会计内部控制管理对医院的重要性及相关内控管理的改进措施,以期为医院会计管理水平的提高提供理论指导。
Based on the accelerated reform of medical and health system in our country and the promulgation of new hospital accounting system, the traditional internal control system and management mode of hospital accounting gradually revealed various problems that are contrary to the needs of the times. As a major thrust to enhance accounting standards, the construction of internal control system has become an important institutional guarantee for the long-term development of hospitals. This paper mainly analyzes the importance of internal accounting control to the hospital and the related improvement measures of internal control management, in order to provide theoretical guidance for the improvement of hospital accounting management.