论内部会计控制制度在医院的具体运用

On the Concrete Application of Internal Counting Control System in Hospital

健全的内部会计制度控制体系是医院在医疗行业竞争环境中得以生存的必要条件。根据医院的实际情况,内部会计控制制度体系应以货币资金、存货、固定资产等为会计内部控制的主要对象。

The perfect internal accounting control system is a necessary condition that the hospital can subsist in the competition of the medical industry. According to the actual condition of the hospital, the internal accounting control system should take currency fund, stock and fixed assets, etc as the major object of internal accounting control.