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医院会计内部控制是现阶段医院发展过程中必不或缺的组成环节,也是提高医院经济效益与社会效益的重要内容。医院财务内部控制的有序性与完整性能够保证财务信息的真实性,能够保证医院资金使用效率的完整性,能够有效控制医院的各项成本,提高医院资金使用效率。本文立足于对医院会计内部控制存在的问题,提出了完善医院会计内部控制的应对策略。
Internal control of hospital accounting is an integral part of hospital development at this stage, and an important part of improving hospital economic and social benefits. The orderliness and completeness of the financial internal control of the hospital can guarantee the authenticity of the financial information, ensure the integrity of the hospital fund utilization efficiency, effectively control various costs of the hospital and improve the utilization efficiency of hospital funds. Based on the problems existing in the internal control of hospital accounting, this article puts forward the countermeasures to improve the internal control of hospital accounting.