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近年来,我国科技和经济发展迅猛,同时也带动了我国医疗事业的显著发展。医疗事业作为我国的公益性事业,在市场经济环境下,也要重视财务会计的内部控制作用。如何能够完善医院的财务会计制度,有效实现医院的成本控制、提升医院效益是当前医疗行业及领域重点研究的课题之一。本文对医院财务会计内部控制中存在问题进行了剖析,并有针对性的提出了几点解决方案,以期能够对国内医疗机构整体管理水平的提升献上笔者的一点绵薄之力。
In recent years, the rapid development of science and technology and economy in our country has also led to the remarkable development of our medical undertaking. As a public welfare undertaking in our country, medical undertakings should also attach importance to the internal control of financial accounting under the market economy environment. How to perfect the hospital’s financial accounting system, effectively realize the cost control of the hospital and improve the hospital’s benefit are one of the key topics in the current medical industry and field. This article analyzes the existing problems in the internal control of the hospital financial accounting and puts forward several solutions aimed at providing a little help for the improvement of the overall management level of the domestic medical institutions.