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所谓内部控制,是指一个单位为了实现其经营目标,保护资产的安全完整,保证会计信息资料的正确可靠,确保经营方针的贯彻执行,保证经营活动的经济性、效率性和效果性而在单位内部采取的自我调整、约束、规划、评价和控制的一系列方法、手续与措施的总称。对于实现医院现代化管理,医院内部控制制度是其重要的组成部分,它能够使得医院实现经营目标有了保证,并且能够使得国家财产物资的安全和完整得到保证,使得医疗成本所有降低,是医院经济效益和社会效益实现的重要手段,也能够使得医院经营风险和财务风险得到降低,为会计信息的真实性提供了良好的保障。本文对医院内部控制的分析主要是通过研究医院内部控制在医院管理中的作用、当前医院内部控制存在的问题以及完善医院内部控制来进行的。
The so-called internal control refers to a unit in order to achieve its business objectives, to protect the safety and integrity of assets, accounting information to ensure that the information is correct and reliable, to ensure the implementation of the operating principles to ensure that business activities, economy, efficiency and effectiveness of units A series of methods, procedures and measures for self-regulation, restraint, planning, evaluation and control adopted internally. For the realization of modern hospital management, the hospital internal control system is an important part of it can make the hospital to achieve business objectives have been guaranteed, and can make the country’s property and materials safety and integrity are guaranteed, making the medical costs all lower, is the hospital economy Efficiency and social benefits to achieve an important means, but also can make the hospital management risks and financial risks have been reduced for the authenticity of accounting information provided a good guarantee. This article analyzes the internal control of hospital mainly through studying the function of hospital internal control in hospital management, the current problems in hospital internal control and perfecting the hospital internal control.