论文部分内容阅读
内部控制制度是社会经济发展到一定阶段的产物,是衡量管理的重要标志。随着社会经济的日益发展和现代化科学管理方法的产生和运用,内部控制制度已经发展到管理的各个领域,成为管理的重要手段。内部控制制度,对于防范舞弊、减少损失、提高资本的再生能力具有积极的意义。本文首先从研究内部控制和内部控制制度入手,通过对内部控制的概念、内部控制制度的概念、内部控制的内容及方法等内容的阐述,较为全面地论证了内部控制制度的特征。其次,结合医院财务会计工作的实际情况,分析现阶段医院内部控制制度的现状,提出了完善投资管理制度、对医院实施全过程监控等建议。希望能够以此促使医院加强内部控制制度建设,提高管理效率,保证医院的可持续发展。
The internal control system is a product of the social and economic development to a certain stage and an important indicator of management. With the development of social economy and the emergence and application of modern scientific management methods, the internal control system has developed into all fields of management and has become an important means of management. The internal control system is of positive significance in preventing fraud, reducing losses and enhancing the renewable capacity of capital. Firstly, starting with the study of internal control and internal control system, this paper demonstrates the characteristics of internal control system more comprehensively by elaborating the concept of internal control, the concept of internal control system, the content and method of internal control. Second, combined with the actual situation of hospital financial accounting, analysis of the current status of the hospital internal control system, put forward to improve the investment management system, the hospital implementation of the whole process of monitoring and other recommendations. Hope to be able to urge the hospital to strengthen internal control system, improve management efficiency and ensure the hospital’s sustainable development.