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改革开放开放以来,我国的市场经济得到了发展和进一步的完善,各医院为了保护医院财产安全、降低医院的运行成本、增加医院的经济效益在不断的建立和健全医院会计的内部控制。本文就目前医院会计内部控制的现状,从医院会计内部控制原则,实施医院会计内部控的意义以及存在的问题等方面来透析医院会计的内部控制作用。
Since the reform and opening up to the outside world, China’s market economy has been developed and further improved. In order to protect the safety of hospital property, hospitals reduce the operating costs of hospitals and increase the economic benefits of hospitals, and constantly establish and improve the internal control of hospital accounting. This paper analyzes the current status of the internal control of hospital accounting, from the hospital internal control principles of accounting, the implementation of the internal control of hospital accounting and the existing problems such as aspects of internal control to analyze the role of hospital accounting.