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加强医院财务管理的关键在于加强会计内部制度改革。会计内部制度改革对于提高医院的运作效率,实现医院效益的双赢,实现医院的最大价值,促进医院的发展,具有重要的现实意义。近年来,政府对医院的财政支出越来越少,一些医院成为自负盈亏的机构,现行的会计内部管理制度已经不再适应现阶段医院发展的需要,加强医院会计内部制度的改革势在必行。本文针对当前医院会计内部制度存在的问题提出几点建议。
The key to strengthen hospital financial management lies in strengthening the reform of internal accounting system. The reform of the internal accounting system is of great practical significance for improving the operating efficiency of the hospital, realizing the win-win benefits of the hospital, realizing the maximum value of the hospital and promoting the development of the hospital. In recent years, the government has less and less financial expenditure on the hospital, some hospitals become self-financing institutions, the current internal accounting management system no longer meet the needs of the hospital development at this stage, strengthening the hospital internal accounting system reform is imperative . In this paper, the hospital internal accounting system for the existing problems put forward some suggestions.