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作为医院正常运行的基础,医院的内部会计控制工作在医院内部管理中发挥重要作用。随着医院的管理规范化进程不断深化推进,医院产权、管理权分离使得医院内部会计控制行为遭到弱化,也随之出现相应的问题。探讨医院内部会计控制中的问题与建议,有助于医院的内部监督职能得到进一步强化,提升医院财务管理的质量,促进医院更好的发展。
As the basis for the normal operation of the hospital, the internal accounting control of the hospital plays an important role in the internal management of the hospital. With the deepening of the hospital’s management standardization process, the hospital’s internal accounting control behavior has been weakened due to the separation of hospital property right and management right, and corresponding problems have also appeared. To explore the problems and suggestions in the accounting control of the hospital helps to further strengthen the internal supervision function of the hospital, enhance the quality of hospital financial management and promote the better development of the hospital.