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随着医疗卫生体制改革步伐的不断加快,医院发展重心已由社会效益向经济效益与社会效益并重的方向转移,会计管理水平已经成为衡量医院内控制度建设质量的一项重要指标,如何加强内控制度建设、提升会计水平成为了当前医院发展中亟待解决的问题。本文主要阐述了医院内部控制制度的必要性,分析了当前内控制度存在的问题,研究了加强内部控制对提升医院会计水平的重要性,并针对医院内控制度建设提出了加强措施,以期为医院会计管理水平的提高提供理论指导。
With the accelerating reform of medical and health system, the focus of hospital development has shifted from social benefit to economic and social benefits. Accounting management has become an important index to measure the quality of hospital internal control system. How to strengthen the internal control system Construction, improve the accounting level has become the current hospital development problems to be solved. This article mainly elaborates the necessity of the hospital internal control system, analyzes the existing problems of the internal control system, studies the importance of strengthening the internal control to improve the hospital accounting level, and puts forward the strengthening measures for the hospital internal control system construction, The management level to provide theoretical guidance.