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内部会计控制作为医院会计与财务管理的重要组成部分,对医院整个财务工作具有十分重要的影响,加强医院会计控制,可以有效提高医院财务工作的效率和质量,对我国医院良性发展更具有十分重要的现实与理论意义。本文从内部会计控制的基本内涵出发,对内部会计控制框架的构建进行了分析和探讨,本文认为加强医院内部会计控制框架的构建,是医院内部会计控制能否作用与价值的关键所在,因此本文试探讨之。
As an important part of hospital accounting and financial management, internal accounting control has a very important influence on the entire financial work of the hospital. Strengthening the accounting control of the hospital can effectively improve the efficiency and quality of the hospital’s financial work, which is more important to the healthy development of the hospital in our country The reality and theoretical significance. Based on the basic connotation of internal accounting control, this paper analyzes and discusses the construction of internal accounting control framework. This paper argues that strengthening the construction of internal accounting control framework in hospitals is the key to the role and value of accounting control in hospitals. Discuss it.