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内部控制是现代企业管理的重要手段,在医院经营性特征越来越突出的新形势下,内部控制越来越受到医院管理者的重视,加强内部控制已成为医院管理者的共识。为此,卫生部于2006年6月出台了《医疗机构财务会计内部控制规定(试行)》(以下简称《规定》)。笔者对几家医院调研后发现,《规定》的发布对医院内部控制建设起到了一定的促进作用,但医院内部控制仍存在高管层认识不足、
Internal control is an important means of modern enterprise management. Under the new situation in which the hospital’s operating characteristics have become increasingly prominent, internal control has been increasingly valued by hospital administrators. Strengthening internal control has become the consensus of hospital managers. To this end, the Ministry of Health promulgated the “Regulations on the Internal Control of Financial Accounting for Medical Institutions (Trial)” (hereinafter referred to as the “Regulations”) in June 2006. After investigating several hospitals, the author found that the issuance of the “Regulations” played a certain role in promoting the construction of the hospital’s internal control. However, the internal control of the hospital still lacked awareness of senior management.