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为确保卫生系统治理医药购销领域商业贿赂长效机制建设工作取得实效,根据卫生部、国家中医药管理局治贿办部署的要求,全面开展治理医药购销领域商业贿赂的专项整治工作十分必要,由此,健全医院内部控制制度是最有利的保证,完善医院内部制度,才能增强医院的竞争能力,其目标是保证医院业务活动的有效进行;保证资产的安全与完整;防止、发现、纠正错误与舞弊,预防职务犯罪;因此,完善内部会计控制制度,可以从中发现医院在经营过程中的薄弱环节,进而迫使医院积极探索有效的内部控制方法,使内部会计控制在医院的内部管理中发挥应有的效果。内部控制制度的建立与健全在医院管理过程中贯穿始终,发挥着互相监督与互相制约的作用,以保证医院在竞争中稳步、永续的经营。
In order to ensure effective implementation of the long-term mechanism for commercial bribery in the health care system for the purchase and sale of pharmaceuticals, the Health Ministry and the State Administration of Chinese Medicine Bureau have made full preparations for the rectification of commercial bribery in the field of medicine purchase and sale. Therefore, improving the hospital internal control system is the most favorable guarantee, improve the hospital internal system, in order to enhance the hospital’s competitiveness, the goal is to ensure the effective conduct of the hospital’s business activities; to ensure the safety and integrity of the assets; to prevent, detect and correct errors and Fraud, and prevention of job-related crimes. Therefore, perfecting the internal accounting control system can find the weak links in the operation of the hospital, and then forcing the hospital to actively explore effective internal control methods so that the internal accounting control should play its due role in the internal management of the hospital Effect. The establishment and improvement of the internal control system runs through the hospital management process and plays the role of mutual supervision and mutual restraint so as to ensure the stable and sustainable operation of the hospital in the competition.