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医院财务内部控制评价体系说的是对医院财务活动进行监督、完善业绩考核、体现医改成果和保障医院社会公益性的一系列措施,医院的健康发展和医院内部控制体系有直接关系,它由资金控制、预算控制和资产控制等组成,而医院内部评价体系则是医院业绩评价体系的核心组成部分,它能调动工作人员的积极性,使得工作效率大大提高,是有重大意义的。从整体角度分析,当前医院财务内部控制评价体系仍旧存在诸多问题,受到诸多因素的影响,在医院财务内部普遍存在着不完善的控制评价制度和做的不到位的审计监督。这里就医院财务内部存在的控制评价体系出现的问题进行了详细的分析,并就构建医院财务内部控制评价体系给出了解决方法。
The evaluation system of hospital internal financial control is a series of measures that supervise the financial activities of the hospital, improve the performance evaluation, reflect the results of medical reform and protect the social welfare of the hospital. The healthy development of the hospital is directly related to the internal control system of the hospital. It consists of funds Control, budget control and asset control. The hospital internal evaluation system is the core component of the hospital performance evaluation system. It can mobilize the enthusiasm of the staff and make the work efficiency greatly improved, which is of great significance. From an overall perspective, the current evaluation system of financial internal control in hospitals still has many problems, which are influenced by many factors. The imperfect control evaluation system and the inadequate audit supervision in the hospital finance generally exist. Here the hospital financial internal control evaluation system exists a detailed analysis of the problems, and to build the hospital financial internal control evaluation system gives a solution.