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建立和完善内部会计控制制度,是医院提高效率,实现发展目标,促进医院科学、稳健地发展的重要保证。要构建医院内部会计控制体系,必须明确内部会计控制的目标,遵循内部会计控制的原则,利用不同的内部会计控制方法,根据新颁布的《医疗机构财务会计内部控制规定》的要求,结合医院本身实际情况,科学、合理地设计医院内部会计控制制度,优化内部控制环境,保证内控体系的完善与实施。
Establishing and improving an internal accounting control system is an important guarantee for hospitals to increase efficiency, achieve development goals and promote the scientific and sound development of hospitals. To establish a hospital internal accounting control system, it is necessary to clarify the objectives of internal accounting control, follow the internal accounting control principles, use different internal accounting control methods, and combine the hospital itself according to the requirements of the newly promulgated “Internal Control Regulations for Financial Institutions of Medical Institutions”. The actual situation, scientific and rational design of the hospital’s internal accounting control system, optimize the internal control environment, ensure the perfection and implementation of the internal control system.