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内部控制制度作为一种重要的规范管理手段,提高会计信息的质量已成为越来越多的会计理论和实践的关注。为了加强公立医院内部控制,本文讨论了公立医院内部控制的现状,提出了建立医院内的一系列约束相结合的管理控制机制和财务控制措施。
As an important normative management means, improving the quality of accounting information has become the focus of more and more accounting theory and practice. In order to strengthen the internal control of public hospital, this paper discusses the status quo of internal control in public hospital and puts forward a set of management control mechanism and financial control measures that combine a series of constraints within the hospital.