公立医院内部控制建设及会计信息质量的重要性研究

A study on the importance of internal control construction and accounting information quality in public hospitals

随着我国医疗领域整改和监督力度的不断加大,公立医院对内部控制建设的重要性认识逐渐加深.然而实际情况表明,管理层凌驾内控之上、不相容职务未分离等内部控制问题仍然普遍存在,因此完善内部控制体系已变得迫在眉睫.内部控制与会计信息质量密切相关,会计信息质量的高低可以反映医院内部控制的优劣.文章通过研究目前公立医院内部控制与会计信息质量存在的问题,深入分析其内部控制中存在的不足之处,并提出加强内部控制建设的建设性意见,旨在提高会计信息质量,保障公立医院的长远发展和高效运作.

As rectification and supervision efforts intensify within Chinas healthcare sector,public hospitals are increasingly recognizing the importance of internal control construction.However,in practice,issues such as management overriding controls and lack of segregation of incompatible duties remain prevalent,making it urgent to improve internal control systems.Internal control is closely related to the quality of accounting information,and the quality of accounting information reflects the effectiveness of a hospitals internal control.This paper investigates the existing problems in internal control and accounting information quality in public hospitals,deeply analyzes the deficiencies in their internal control,and provides constructive suggestions to strengthen internal control construction.The aim is to improve accounting information quality,ensuring the long-term development and efficient operation of public hospitals.