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进入二十一世纪以来,随着社会主义市场经济的不断完善与发展,医疗市场竞争日趋激烈,医疗机构内部控制制度的作用也越来越重要,然而,在这一制度的建立和运用过程中的问题也凸显出来。本文首先阐述了研究背景和目的,又对医疗机构财务会计内部控制制度进行了阐述和效果评价,最后提出了医院内部会计控制制度设计方案。
Since the 21st century, with the continuous improvement and development of the socialist market economy and the increasingly fierce competition in the medical market, the role of the internal control system in medical institutions has become more and more important. However, in the process of establishing and applying this system The problem is also highlighted. This paper first describes the research background and purpose, and then elaborates and evaluates the internal control system of financial institutions in medical institutions. At last, it puts forward the design scheme of the internal accounting control system in hospitals.