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医院是介于行政单位与大型企业单位之间的一个特殊行业群体,属于卫生行政部门的二级部门。这个群体相对资金流量较大且较频繁,而且外部监督体系不完善,由此显得加强医院会计内部控制建设更为重要。医院会计内部控制建设从必要性、执行不到位原因分析和具体建议来阐述,希望对加强医院会计制度的规范化执行力度、监督体系的建立有良好的促进作用。
The hospital is a special industry group between administrative units and large-scale enterprise units, and belongs to the second-level department of the health administrative department. Relatively large financial flows of this group and more frequent, and the external supervision system is not perfect, it seems more important to strengthen the internal control of hospital accounting. The construction of internal control of hospital accounting is explained from the necessity and the implementation of the inadequate implementation. It is hoped that the construction of hospital internal control will be facilitated by the standardization of the hospital accounting system and the establishment of the supervision system.