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随着医药卫生体制改革的不断深化完善,医院投资主体多元化促使医院管理不断创新,会计信息的真实性、及时性要求越来越高。如何借助先进管理理念和制度,建立完善新形式下医院内部控制制度是亟需探讨的问题。本文从医院建立内部控制的必要性、建立内部控制达到的目标、内部控制实现方式以及内部控制的基本结构、局限性等入手,设想建立健全医院内部控制制度,完善医院经济管理,提高医院效益,提升医院市场竞争力,促进医院健康发展。
With the continuous deepening and perfection of medical and health system reform, the diversification of hospital investment subjects has led to continuous innovation in hospital management. The authenticity and timeliness of accounting information are increasingly demanding. How to establish and perfect the internal control system under the new form with the aid of advanced management concepts and systems is an urgent issue to be explored. This paper starts from the necessity of establishing internal control in hospital, establishing the goal of internal control, the way of internal control and the basic structure and limitations of internal control. It is envisaged to establish and perfect the internal control system of hospital, improve the economic management of hospital, improve the efficiency of hospital, Enhance hospital market competitiveness and promote the healthy development of the hospital.