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国家公立医院财务会计内部控制制度主要对医院内部财务工作进行监督和管理,是医院自行实施财务管理的重要方式。新医改之后,国家对医院财务会计工作又提出了新的要求,有效的预防和控制财务外流、账面不清晰、会计决策失误等财务问题,提升医院财务会计的指导和预见作用,对此,医院财务会计必须要进行新一轮的内部控制制度改革,建立起全面有效的内部控制体系。接下来,文章将对医院财务会计内部控制制度的建设进行分析。根据当前存在额问题,提出具体的建设意见。
The internal control system of national public hospital financial accounting mainly supervises and manages the financial work in the hospital and is an important way for the hospital to implement its own financial management. After the new medical reform, the state made new demands on the hospital’s financial and accounting work, effectively preventing and controlling financial problems such as financial outflows, unclear books and errors in accounting decision-making, and improving guidance and foresight of the hospital’s financial accounting. In response, the hospital Financial accounting must carry out a new round of reform of the internal control system and establish a comprehensive and effective internal control system. Next, the article will analyze the construction of hospital internal control system of financial accounting. According to the current existing problems, put forward specific construction opinions.