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医院财务会计是医院重要部门之一,完善其内部控制对医院发展起着非常重要的作用,有利于保证医院经济活动的正常运转,同时还有利于推动医院制定各项管理制度,提高医护人员工作效率,还是加强医院控制风险防范能力的主要措施。近几年来,随着社会经济的不断发展,医院规模得到扩大。内部控制是医院管理的重要组成部分,做好其内部控制有利于促进医院的可持续发展。本文首先分析基层医院内部控制现状,然后重点探讨内部控制途径,以望能够提高医院内部控制水平。
Hospital financial accounting is one of the important departments of the hospital. Perfecting its internal control plays a very important role in the development of the hospital. It helps to ensure the normal operation of the hospital’s economic activities, and at the same time facilitates the hospital to formulate various management systems and enhance the work of medical staff Efficiency, or to strengthen the hospital control risk prevention ability of the main measures. In recent years, with the continuous development of social economy, the hospital scale has been expanded. Internal control is an important part of hospital management, and doing a good job of its internal control is conducive to promoting the sustainable development of the hospital. This article first analyzes the current situation of internal control in primary hospitals, and then focuses on the ways of internal control in order to improve the level of internal control in hospitals.