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会计内部控制是医院体制改革的重中之重。本文对医院会计内部控制存在的问题进行了分析,进而提出科学的对策,以期为医院财务理论建设方面提供持续的推进力。
Accounting internal control is the most important part of hospital system reform. This article analyzes the existing problems in the internal control of hospital accounting, and then puts forward the scientific countermeasures in order to provide sustained propulsion for the hospital financial theory construction.