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内部会计控制是一种在各行业广泛使用的内部管理制度,对单位内部的规范运行起着积极的帮助作用。长久以来,我国许多国有大型医院在内部控制方面认识不足,内控制度缺失,财务管理系统不完善,内部审计未能发挥实效等问题给不法分子侵占国有资产提供了可乘之机。本文简要分析当前医院内部会计控制方面存在的薄弱环节,并提出针对性措施,为医院内部加强管理提供参考。
Internal accounting control is a kind of internal management system widely used in various industries and plays a positive role in helping the internal operation of the unit. For a long time, many large state-owned hospitals in our country lack of understanding on internal control, lack of internal control system, imperfect financial management system, and internal audit failed to give effect to other issues, which have provided opportunities for lawless elements to encroach on state-owned assets. This article briefly analyzes the current weaknesses in accounting control in the hospital and puts forward pertinent measures to provide reference for strengthening the management within the hospital.