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我国于2011年修订了医院财会制度,使医院财务管理制度得到了进一步的完善和规范,也提高了医院财会的内部信息质量。新修订的财会制度在很多方面都有改革,原有的财会制度和核算方法都得到了更新,对医院财务会计进行合理的内部控制成为大势所趋。鉴于此,本文首先介绍了新财会制度下医院财务会计内部控制存在的问题,然后提出了一系列加强内部控制的策略,以期对医院财务的内部控制工作有所帮助。
In 2011, China revised the hospital accounting system, which further improved and standardized the hospital’s financial management system and improved the internal information quality of hospital accounting. The newly revised accounting system has been reformed in many aspects. Both the original accounting system and accounting methods have been updated. It is a general trend to institute reasonable internal control over the hospital’s financial accounting. In view of this, this article first introduces the problems existing in the internal control of hospital financial accounting under the new accounting system, and then proposes a series of strategies to strengthen internal control in the hope of helping the internal control of hospital finance.