浅论新时期医院内部会计控制环境、方法及其目标设计

On Environment, Method and Objective Design of Hospital Accounting Control in the New Era

新时期 ,随着医疗市场的变革 ,医院的生存与发展面临着新的挑战与机遇。如何正确面对与把握医院的发展机遇 ,迎接挑战 ,作为医院管理的一个主要方面———会计工作 ,必须充分认识医院会计控制环境 ,了解医院内部会计控制方法 ,以获取最大限度的医院内部会计控制目标———社会效益与经济效益。

With the development of the medical market, the existence and development of the hospitals are facing new opportunities and challenges in the new periods. In order to fight against the challenges and grasp the development opportunities, the accounting work, which plays the principal part of the hospital management, must realize fully the environment and methods of the accounting control in the inside of hospital. The purpose is to achieve the objective to the largest degree of the accounting control in the inside of hospital, i.e . social effects and economic effects.