加强医院会计内部控制的内容方法及有效途径

The Contents,Methods and Effective Ways of Strengthening the Internal Control of Hospital Accounting

随着医疗体系改革的不断深入,医院要想实现可持续发展,就要规范财务核算,这是提升财务管理工作水平、增强国有资产使用效果的关键,也是深化医院改革的基础。而部分医院的内部控制存在诸多问题,影响了内部控制管理工作的有效执行。基于此,阐述了加强医院会计内部控制的内容方法及有效途径,希望可以为医院会计内部控制的落实提供帮助。

With the deepening of medical system reform,hospitals must standardize financial accounting to achieve sustainable development,which is not only the key to improve the level of financial management and enhancing the effectiveness of the use of state-owned assets,but also the basis for deepening hospital reform.However,there are many problems in the internal control of some hospitals,which affect the effective implementation of internal control management.Based on this,this paper expounds the contents,methods and effective ways of strengthening the internal control of hospital accounting,hoping to be helpful for the implementation of hospital accounting internal control.