完善医院内部会计控制体系的思考

Considerations about Perfecting the Internal Accounting Control System of Hospital

会计工作是一项政策性、法规性和业务性很强的工作,在医院经济管理工作中占有重要地位。从做好医院会计基础工作、加强信息沟通、加强医院预算管理的内部会计控制、健全自我评价机制和运用现代高科技手段5个方面阐述了如何完善医院内部会计控制体系。

Accounting work,which is the policy-based,regulation-based and business-based work,plays an important role in economic management of hospital.This paper expounds how to perfect the internal accounting control system of hospital from five aspects such as doing well the foundational work of hospital accounting,strengthening the information communication,enhancing the internal accounting control of hospital budget management,perfecting the selfevaluation system and making use of modern high-tech methods.