论文部分内容阅读
近年来,随着卫生事业改革的不断深入,医疗管理水平也在不断提高,完善财务管理制度,加强财务管理已经成为医院管理工作的核心组成内容。医院内部会计控制是指医院在内部财务管理中,通过制定规范的内部控制制度,防止医院运行过程中出现国有资产流失以及玩忽职守贪污舞弊等行为的控制手段,通过健全医院内部会计控制制度,能推动医院各项业务活动的顺利进行,确保国家有关法律法规和医院内部规章制度的贯彻执行,还可以促进医院财务管理的科学决策,保证医院各项工作的健康有序进行,对医院参与市场竞争、适应正在进行的医药体制改革,具有重要的现实意义。本文在分析当前大部分医院财务内部控制现状的基础上,提出新医院会计制度环境下加强医院财务管理内部控制的应对方法,以期完善财务管理工作,助力医院更好、更快发展。
In recent years, with the continuous deepening of the reform of health care, the level of medical management is also constantly improving, improving the financial management system and strengthening financial management have become the core components of hospital management. Hospital internal accounting control refers to the hospital in the internal financial management, through the development of standardized internal control system to prevent the loss of state assets during the operation of the hospital and neglect of duty to control corruption and other acts of control, improve the hospital’s internal accounting control system, Promote the smooth progress of all business activities of the hospital to ensure the implementation of relevant laws and regulations and hospital internal rules and regulations, but also to promote the hospital’s financial management of scientific decision-making to ensure the healthy and orderly conduct of the hospital work on the hospital to participate in market competition , To adapt to the ongoing reform of the pharmaceutical system has an important practical significance. Based on the analysis of the status quo of financial internal control in most hospitals at present, this paper puts forward the countermeasures to strengthen the internal control of hospital financial management in the new hospital accounting system so as to improve the financial management and help the hospital develop better and faster.