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在市场经济条件下,医院作为相对独立的经营机构,开展医疗业务经营活动。国家除了按照财政预算拨款外,已不再干预医院的资金运用和盈利分配。由于医院对外部环境的适应性是建立在内部协调性的基础之上,因此,加强医院内部会计控制,是医院基础性的工作,也是医院能够生存和发展的关键。有效的内部会计控制不仅能使医院提高会计信息质量,保护资产的安全、完整,还能使医院的资源合理配置,提高经营管理水平,更好的防范风险。加强医院内部会计控制,不仅是提高医院管理水平、增强竞争优势的需要,也是解决当前会计秩序混乱、会计信息失真问题和维护所有者权益的重要措施之一。
Under the conditions of a market economy, the hospital, as a relatively independent business organization, carries out medical business operations. Apart from allocating funds according to the budget, the government no longer interferes with the use of funds and distribution of profits in hospitals. Since the hospital’s adaptability to the external environment is based on internal coordination, strengthening hospital internal accounting controls is the basic job of the hospital and the key to the hospital’s ability to survive and develop. Effective internal accounting controls not only enable hospitals to improve the quality of accounting information, protect the safety and integrity of assets, but also rationalize the allocation of hospital resources, improve the level of business management, and better prevent risks. Strengthening the internal accounting control of the hospital is not only the need to improve the level of hospital management and enhance the competitive advantage, but also one of the important measures to solve the current confusion of accounting order, the distortion of accounting information and the maintenance of owners’ rights.