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为进一步推进新医改深化改革,国家对医院投入了大量的人力、物力和财力,医院管理者是卫生救治工作开展的主导力量,为使国家造福于民、方便于民的惠民政策在不同区域的各级医院贯彻落实,医院管理者应当强化内部会计控制制度,不仅能充分发挥医院治病救人的作用,为人民健康保驾护航,同时提升医院财务管理水平,保证医院会计信息真实性、客观性、有效性,笔者就加强与完善医院会计内控制度所作出的相关思索综述如下:作为现代医院管理活动重要组成部分之一的医院内部会计控制,虽然立足于会计但并不局限于会计。提高会计信息质量,保证资产安全、完整,为相关法律法规与内部规章制度贯彻执行提供保障是医院内部会计控制的主要目的。
In order to further promote the reform of the new medical reform, the state has invested a great deal of manpower, material and financial resources in the hospitals. Hospital administrators are the leading force in the work of medical treatment. In order to make the country benefit the people and facilitate the people’s benefiting people in different regions Hospitals should strengthen the internal accounting control system, not only give full play to the role of hospital treatment to save lives, escort the health of people, while improving the hospital’s financial management, to ensure that the hospital accounting information authenticity, objectivity and effectiveness The author summarizes the relevant thinking on strengthening and perfecting the internal control system of hospital accounting as follows: As one of the most important part of modern hospital management activities, the internal accounting control in hospital is based on accounting but not limited to accounting. Improve the quality of accounting information, to ensure the safety and integrity of assets, for the relevant laws and regulations and the implementation of internal rules and regulations to provide security is the main purpose of accounting control within the hospital.