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随着我国医改不断深化,医院财务部门承担着越来越重大的责任,这就要求医院转变观念,运用现代管理方法把内部会计控制理论应用到管理中去。因此,加强医院财务会计内部控制制度的建设,进一步规范医院会计行为,对于保护医院国有资产的安全、完整,保证医院的各项管理制度与措施贯彻执行,预防、控制、及时查明各种错误和弊端和准确地采取纠正措施,保证医疗活动有序和有效进行等方面都具有极其重要的作用。
With the continuous deepening of medical reform in our country, the financial department of the hospital shoulders more and more important responsibilities, which requires the hospital to change its concept and use modern management methods to apply internal accounting control theory to management. Therefore, to strengthen the hospital financial accounting internal control system, to further standardize the hospital’s accounting behavior, for the protection of the state-owned assets of the hospital safe and complete, to ensure that the hospital’s management systems and measures to implement, prevent, control, and timely identification of various errors And malpractice and take correct corrective measures to ensure that the medical activities in an orderly and effective manner and so has an extremely important role.