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随着我国改革开放以来各项经济制度的不断建立和完善,我国经济建设取得了稳定较快发展。在市场经济的影响下,各医院也展开了竞争。为了降低自己的运营成本、保护医院财产安全、提升医院经济效益,医院会计的内部控制工作也有了更高的要求。文中笔者就当前医院会计的内部控制情况进行简要介绍,从内部控制的基本原理、控制意义、主要的问题及对策方面进行了讨论。
With the constant establishment and improvement of various economic systems since the reform and opening up in our country, China’s economic construction has achieved a steady and rapid development. Under the influence of the market economy, hospitals also started to compete. In order to reduce their own operating costs, protect the safety of hospital property and enhance the hospital’s economic benefits, the internal control of hospital accounting also has higher requirements. In this paper, the author briefly introduces the internal control of hospital accounting, discusses the basic principles of internal control, the significance of control, the main problems and countermeasures.