内部会计控制在医院财务管理中的应用和发展

The Application and Development of Internal Accounting Control in the Financial Management of Hospitals

在医院管理与医疗活动中,货币资金占据至关重要的地位,是医院流动性最大的一种资产,因此货币资金被称为医院经营生存的“生命线”。在医院日常经营与管理中,内部会计控制工作能够保证医院的安全经营、货币资金的合理流动、会计资料的真实完整,并且有效防止舞弊行为的发生。内部会计控制是医院实现自我调节、约束以及控制的平衡机制,可以说是整个医院系统的“中枢神经”,其重要性不言而喻。

In management and curative activities of hospitals,monetary capital occupies a vital position and are the most liquid assets of hospitals,so monetary capital is called the“lifeline”of operation and survival of hospitals.In the daily operation and management of the hospital,internal accounting control can ensure the safe management of the hospital,the reasonable flow of monetary resources and the authenticity and integrity of accounting information,and effectively prevent the occurrence of accounting fraud.Internal accounting control is a balancing mechanism for hospitals to realize self-regulation,self-discipline and self-control,which can be said to be the“central nervous system”of the entire hospital system,and its importance is self-evident.