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随着社会的不断发展和经济水平的不断提高,我国的医疗体制改革不断推进,但是在医院竞争日益激烈的环境下,人们对医院提出了更高的要求,所以,医院必须提高自身的管理水平,以此来促进医院的发展。在医院的财务管理中,其自身的内部控制是最关键的。所谓的医院财务内部控制就是指医院为保证医院资产的安全,保证会计资料的真实、完整所制定的相关措施和程序。医院内部财务控制的根本目标就是实现医院的财务目标。本文就医院财务内部控制的重要性以及医院财务进行内部控制时存在的问题进行分析,总结出加强医院财务内部控制的相关措施。
With the continuous development of the society and the continuous improvement of the economic level, the medical system reform in our country has been continuously promoted. However, under the increasingly fierce competition in the hospital, people have put higher demands on the hospital. Therefore, the hospital must improve its own management level , In order to promote the hospital’s development. In the hospital’s financial management, its own internal control is the most crucial. The so-called hospital financial internal control refers to the hospital to ensure the safety of hospital assets, accounting information to ensure the authenticity and integrity of the relevant measures and procedures developed. The fundamental goal of financial control within the hospital is to achieve the hospital’s financial goals. This article analyzes the importance of hospital internal financial control and the existing problems in the internal control of hospital finance and summarizes the related measures to strengthen the hospital internal financial control.