通过学习财政部《内部会计控制规范———基本规范(试行)》和《内部会计控制规范———货币资金(试行)》两个规范,结合目前医院的内部会计控制,谈谈自己的一些体会和看法。1对内部控制与内部会计控制的理解内部控制包括内部管理控制和内部会计控制两部分。内部会计控制是指单位 Through the study of the Ministry of Finance’s “Internal Accounting Control Standards - Basic Regulations (Trial)” and “Internal Accounting Control Standards - Monetary Funds (Trial)” two specifications, combined with the current hospital’s internal accounting control, talk about some of their own Experience and views. 1 Understanding of internal controls and internal accounting controls Internal controls include internal management controls and internal accounting controls. Internal accounting control refers to the unit