论内部控制视角下的医院会计信息质量问题

The Quality of Hospital Accounting Information from the Perspective of Internal Control

为了全面提升新时期医院会计信息质量,提高财务管理水平,进一步保障医院资产的安全完整,医院应结合实际会计信息质量情况,建立健全内部控制体系。从医院会计信息质量产生原因入手,针对医院内部组织管理机构不完善、会计人员素质低下、会计管理奖惩制度不完善及医院内部控制体系不完善的问题,我们需要加强领导重视度、优化医院内部组织结构建设、建立健全医院内部控制条件下的会计控制制度、完善医院会计监督体系建设、加强医院财务风险管理,全面提升我国医院会计信息质量,发挥会计管理作用,构建良好的医院会计信息质量环境。

In order to comprehensively improve the quality of hospital accounting information in the new period and improve the level of financial management, to further ensure the safety and integrity of hospital assets, hospitals should establish a sound internal control system in the light of the actual accounting information quality. Starting from the accounting information quality causes, focusing on the problem of imperfection of internal organization construction, the low quality of accounting personnel, the faultiness accounting management reward and punishment system, we need to strengthen the leadership attention, optimize the hospital internal organization construction, establish and improve the accounting control system, improve the hospital accounting supervision system, strengthen the hospital financial risk management, comprehensively enhance the quality of hospital accounting information, and play the role of accounting management for building a good hospital accounting information quality environment.