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近年来,随着我国医疗卫生体制改革的不断深入,我国的医疗卫生事业取得了长足的发展。由于医疗卫生事业涉及广大老百姓的日常生活,因此在社会经济活动中的作用非常重要。我国新修订的《医院会计制度》的实施充分体现了医院的公益性特点,并进一步强化了医院的内部控制进行了重点强调与规定。本文将就新医院会计制度下的医院内部控制策略进行分析与探讨。
In recent years, with the continuous deepening of China’s medical and health system reform, China’s medical and health undertakings have made great strides. Since the medical and health undertaking involves the daily life of the masses of ordinary people, its role in social and economic activities is of great importance. The implementation of the newly revised “Hospital Accounting System” in our country fully embodies the characteristics of public welfare of the hospital and further emphasizes the emphasis and regulation on the internal control of the hospital. This article will analyze and discuss the hospital internal control strategy under the new hospital accounting system.