论文部分内容阅读
市场化竞争的加剧和医疗体制改革的深入给公立医院经营管理提出了更高的要求,做好财务管控的压力也愈来愈大,内部会计控制作为财务管理的重要组成其作用也日渐明显。本文从强化内部会计控制的必要性、医院内部会计控制存在的不足及改善措施三个方面进行了分析,以期能为医院管理提供借鉴。
The intensification of market-oriented competition and the deepening of medical system reform have put higher demands on the operation and management of public hospitals. The pressure on financial control is also getting bigger and bigger. The role of internal accounting control as an important component of financial management is becoming increasingly obvious. This article analyzes the necessity of strengthening the internal accounting control, the deficiency of the accounting control in the hospital and the improvement measures, with a view to providing reference for the hospital management.