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2010年12月31日,财政部门颁布了新《医院会计控制制度》,随着这一制度的颁布实施,使得医院会计核算在一定程度上发生了前所未有的变化,同时也给医院的内部控制造成了严重的影响。本文首先对旧医院的会计制度核算存在的内部控制问题与存在的缺陷进行了分析,着重阐述了在新医院会计制度下的会计核算怎样才能促进其内部控制建设更加的健全完善与持续良好的发展。
On December 31, 2010, the Ministry of Finance promulgated the new “Hospital Accounting Control System”. With the promulgation and implementation of this system, the hospital accounting has undergone unprecedented changes to some extent, and it has also caused the hospital’s internal control A serious impact. This article first analyzes the existing internal control problems and existing defects in the accounting system of the old hospital, and emphatically elaborates how accounting in the new hospital accounting system can promote the sound and perfect internal control construction and the sustainable development .