新医改政策下医院财务管理内控制度的创新

The Innovation of the Internal Control System of Hospital Financial Management Under the New Medical Reform Policy

财务管理的内部控制对于医院管理是比较重要的一个部分,主要是为了降低医院的财务风险、保障医院健康以及持续发展。内部控制在医院的管理中,属于一项较为重要的制度,其是维护医院的财务收支状况、会计资料真实度以及提高经济效益方面所形成的一种能够自我协调与检查的系统。但是,目前在医院的财务管理内部控制方面依然存在一些问题,需要进行必要的创新以及完善。文章主要研究新医改政策下医院财务管理内控制度的创新,首先介绍了内部控制中主要存在的问题,而后针对问题给出针对性的措施,以期为相关学者带来一定参考。

The management of financial internal control for hospital management is one of the more important part, mainly in order to reduce the financial risk of the hospital, and to guarantee the healthy and sustainable development of hospital. Internal control in the management of the hospital, belongs to an important system, it is to maintain the financial revenues and expenditures of the hospital status, truth of accounting information and improve the economic benefit of a self coordination and inspection system. However, there are still some problems in the internal control of financial management in hospitals, which need to be innovated and perfected. This article mainly studies the hospital financial management under the new health care reform policy innovation of internal control system, first introduced the main problems in the internal control, and then corresponding measures for problems, in order to bring certain reference to the relevant scholars.