论文部分内容阅读
随着我国医疗制度改革的不断深入,我国在2012年颁布了新的《医院会计制度》旨在是为了加强医院的建设发展以及各项管理制度,在最大程度上严格控制成本核算,降低开支,从而实行合理的资源配置。但是在现阶段医院内部控制中存在的一些问题严重影响了医院的建设,因此文章将从新《医院会计制度》出发,对在医院会计制度改革后存在的问题、内部控制的必要性以及措施进行分析。
With the deepening of the medical system reform in our country, China promulgated a new “hospital accounting system” in 2012 in order to strengthen the construction and development of the hospital and various management systems, strictly control cost accounting and reduce expenditure to the greatest extent, In order to implement a reasonable allocation of resources. However, some problems existing in the internal control of the hospital seriously affect the construction of the hospital at this stage. Therefore, the article will proceed from the new “hospital accounting system” and analyze the problems after the reform of the hospital accounting system, the necessity of internal control and the measures .