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内部会计控制是指单位为了提高会计信息质量,保护资产的安全,确保有关法律、法规和规章制度的贯彻执行等而制定和实施的一系列方法、措施和程序。随着我国医疗卫生改革的不断深入和国家对事业单位预算体制的改变,传统的以“工作岗位分离”为代表的内部牵制制度已不适应现代医院经营管理的需要。部分医院经营管理中普遍存在管理不善、会计信息失真、国有资产流失等问题,究其原因无不与这些单位缺乏有效的内部会计控制制度密切相关。针对这些问题,财政部发布了《内部会计控制规范》并将其作为《会计法》的配套规章,这是解决当前一些医院内部管理松弛、控制弱化的重要举措,也是适应我国加入WTO的客观要求。本文拟就此进行初步探讨,以便我们在实际工作中趋利弊害。
Internal accounting control refers to a series of methods, measures, and procedures developed and implemented by the company to improve the quality of accounting information, protect the safety of assets, and ensure the implementation of relevant laws, regulations, and rules and regulations. With the continuous deepening of China’s medical and health reforms and the change in the state’s budget system for public institutions, the traditional system of internal containment represented by “separation of jobs” is no longer suited to the needs of modern hospitals. The problems of poor management, distorted accounting information, and loss of state-owned assets are common in the management of some hospitals. The reasons are closely related to the lack of an effective internal accounting control system for these units. In response to these problems, the Ministry of Finance issued the “Internal Accounting Control Regulations” and used them as supporting regulations for the “Accounting Law.” This is an important measure to solve the current internal management slackening and weakening control of some hospitals, and it is also an objective requirement to meet China’s accession to the WTO. . This article intends to conduct a preliminary discussion on this, so that we can benefit from the advantages and disadvantages in practical work.