论文部分内容阅读
前言:当前,市场经济环境下内部审计成为了医院财务管理工作的主要手段,兼具监督并审核医院财务收支、经济活动、效益等多方面职能。随着医院体质的改革、财务管理工作发生了变化,内部审计作用也随之发生了变化,其内容、范围以及职能均明显扩大。当前,医疗体制体制以及经济改革不断深入发展的背景下,财务管理工作成为了医院发展的重中之重,更是稳定医院可持续发展的基础。本文就内部审计在医院财务管理的作用以及发挥内部审计的策略进行分析,为医院内部审计工作
Foreword: At present, under the market economy environment, internal auditing has become the main means of hospital financial management. It also has the functions of supervising and reviewing the hospital’s financial revenues and expenditures, economic activities and benefits. With the reform of the hospital’s constitution, financial management has undergone changes, the role of internal audit has also changed, and its content, scope and functions have been significantly expanded. At present, with the institutional reform of the medical system and the continuous deepening of economic reforms, financial management has become the top priority of hospital development and the basis for the stable development of the hospital. This article analyzes the role of internal audit in hospital financial management and the strategy of exerting internal audit,