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各级医院作为一个构建和和谐社会、保障群众基本生活重要部门,必须加强医院管理。降低医疗成本,切实减轻病人的医疗负担,实现为人民群众提供优质高效、便捷、经济的医疗服务。医院财务核算就必须要加强医院内部控制,合理有效地降低医疗成本。内部控制制度涉及医院中的各个部门贯穿于工作的全过程。基于综合医院大而全的综合特点,强化财务人员培训,建立各级相内部控制制度并严格、有效地执行是医院可持续发展的重要保证。
Hospitals at all levels, as an important department for building and building a harmonious society and guaranteeing the basic livelihood of the masses, must strengthen hospital management. Reduce medical costs, reduce the patient’s medical burden, and provide the masses with high-quality, efficient, convenient and economical medical services. Hospital financial accounting must strengthen hospital internal control, reasonably and effectively reduce medical costs. The internal control system involves all departments in the hospital throughout the entire process of work. Based on the comprehensive characteristics of large and comprehensive hospitals, it is an important guarantee for the sustainable development of hospitals to strengthen training of financial personnel, establish internal control systems at all levels and implement them strictly and effectively.