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近年来我国基层医疗卫生机构在为社会提供基本医疗服务及提高人民群众健康状况方面发挥着非常重要的作用,但随着医疗卫生体制改革的不断深入,基层医疗卫生机构需要加强会计内控管理,对所从事的经济活动进行有效的风险防控,有效的预防舞弊和腐败的发生,强化财务管理,维护好资金的安全及完整,确保财务信息的真实和准确。因此文中对基层医疗卫生机构会计内控管理的现状进行了分析,并进一步对加强基层医疗卫生会计内控管理的措施进行了具体阐述。
In recent years, primary health care institutions in our country play a very important role in providing basic medical services to the community and improving people’s health status. However, with the continuous deepening of the medical and health system reform, primary health care institutions need to strengthen accounting internal control management. The economic activities engaged in effective risk prevention and control, effective prevention of fraud and corruption, strengthen financial management, safeguarding the safety and integrity of funds, to ensure that the financial information is true and accurate. Therefore, the paper analyzes the status quo of accounting internal control of primary health care institutions and further elaborates the measures to strengthen the internal control of primary health care accounting.