医院财务会计内部控制管理问题分析及应对策略

Analysis of internal control management issues in hospital financial accounting and corresponding strategies

有的医院对医疗管理工作较为重视,但对财务管理和风险控制意识并不强,使得医院经营运行面临一定的风险。对此,医院管理者和财务人员应当分析当前医院财务内控机制中存在的问题和不足,并采取措施加以解决。基于此,文章首先从组织架构、内部控制制度、风险防范和信息化建设四个角度分析了医院财务会计内部控制管理中存在的问题,其次针对性地提出了应对和优化的方案,希望能够给医院及相关人员提供一些启示和帮助,提升医院财务内部控制效能。

Some hospitals pay more attention to medical management,but they do not have a strong awareness of financial management and risk control,which makes the operation of hospitals face certain risks.Therefore,hospital managers and financial personnel should ana-lyze the existing problems and deficiencies in the current hospital financial internal control mechanism and take measures to deal with them.Based on this,this article first from the organizational structure,internal control system,risk prevention and information construction of four aspects of hospital financial accounting internal control management problems,and then put forward the countermeasures and optimiza-tion of the program,hoping to provide some inspiration and help to the hospital and related personnel,improve the efficiency of hospital fi-nancial internal control.