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随着我国医疗卫生体制改革的不断深化,公共医疗事业开始进入良性运行状态,并逐步获得社会公众的认可。在医疗事业深化改革的大背景下,医院的内部管理问题日益显得突出,尤其是医院财务管理中的会计内部控制作用不明显的状况长期存在,严重影响了医院的正常运行,甚至影响到今后的发展。本文对医院财务管理中的会计内部控制所显现的一些问题进行了研究,并对如何强化医院的会计内控体系提出一些见解。
With the continuous deepening of the medical and health system reform in our country, the public medical service has begun to enter into a benign operation status and gradually gained the approval of the public. Under the background of deepening medical reform, the internal management of the hospital is becoming more and more prominent. In particular, the lack of obvious internal control of accounting in the financial management of the hospital persists for a long time, seriously affecting the normal operation of the hospital and even affecting the future development of. In this paper, some problems that appear in the internal control of accounting in the financial management of the hospital are studied, and some suggestions on how to strengthen the internal accounting system of the hospital are put forward.