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本文通过对医院财务会计内部控制体系构建现存问题的分析,阐述新财会制度下医院财务会计内部控制体系建立与实践,以期为医院财务会计工作的开展提供有利条件。
Based on the analysis of the existing problems in the construction of internal control system of hospital financial accounting, this paper elaborates the establishment and practice of hospital internal control system of financial accounting under the new accounting system, with a view to providing favorable conditions for the hospital financial accounting.