新政府会计制度下医院财务内控管理优化研究

Research on optimization of hospital financial internal control management under the new government accounting system

文章旨在研究新政府会计制度下医院财务内控管理的优化策略。首先介绍了新政府会计制度的背景和特点,然后探讨了新政府会计制度对医院财务内控管理的影响,包括财务透明度的提高、合规性的加强以及促进医院财务内控管理的科技化和信息化。然后提出了新政府会计制度下医院财务内控管理的策略,包括建立风险管理机制、完善财务内控管理制度、加强财务内部审计、提高财务信息披露透明度以及制订符合需求的绩效综合评估体系。最后,通过文献综述、研究方法、讨论等部分对文章进行了深入分析,并得出结论。

This paper aims to study the optimization strategies of hospital financial internal control management under the new govern-ment accounting system.Firstly,the background and characteristics of the new government accounting system were introduced,and then the impact of the new government accounting system on hospital financial internal control management was explored,including the im-provement of financial transparency,the strengthening of compliance,and the promotion of technological and information-based hospital financial internal control management.Subsequently,strategies for hospital financial internal control management under the new government accounting system were proposed,including establishing risk management mechanisms,improving financial internal control management systems,strengthening financial internal audits,improving transparency in financial information disclosure,and developing a comprehensive performance evaluation system that meets the needs.Finally,an in-depth analysis of this study was conducted through lit-erature review,research methods,discussions,and other sections,and conclusions were drawn.