论文部分内容阅读
医院作为一个高技术含量、高风险的行业,内部控制在其中的作用尤其重要。病人与医院、病人与医生之间存在严重的信息不对称,使得在医患关系中病人处于弱势。如何加强医院内部控制,实现医疗服务规范化、标准化、透明化,保障病人的合法权益,遏止医疗卫生行业的不正之风,这是一个全社会普遍关注的热点问题。全文通过对医院内部会计控制为研究对象,采用提出问题,分析问题和解决问题的方法剖析了当前我国医院财务内部控制的现状和存在问题进行分析,并针对性的提出改进办法。希望能提高医院竞争实力,使之适应日益严峻的生存环境。
Hospital as a high-tech, high-risk industries, the role of internal control in which is particularly important. Patients and hospitals, patients and doctors there is a serious asymmetry of information, making patients in the doctor-patient relationship at a disadvantage. How to strengthen internal control in hospitals, standardize and standardize medical services, protect patients’ legitimate rights and interests, and curb unhealthy practices in the medical and healthcare industry are the hot issues of general concern to the whole society. Through the analysis of the present situation and existing problems of the internal financial control in hospitals in our country, this paper takes the internal accounting control of the hospital as the research object, analyzes the problems and resolves the problems with the methods of raising questions, analyzing the problems and solving the problems, and puts forward the improving measures pertinently. Hope to improve the competitive strength of the hospital to adapt to the increasingly harsh living environment.