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本文以医院会计行为为研究对象,从医院会计制度和医院会计素质两个角度剖析了当前我国医院会计行为异化的主要表现和形成因素,根据问题和相关理论提出从健全医院内部审计管理制度、完善内部和外部监督机制、加强医院会计人员职业道德和业务知识培训、加大对不诚信行为的处罚力度等角度,完善医院会计行为,从而确保医院经营管理的有序进行。
In this paper, the hospital accounting behavior as the research object, from the hospital accounting system and the hospital accounting quality from two perspectives analysis of the current hospital accounting behavior alienation of the main performance and the formation of factors, based on the problem and related theory proposed from the sound hospital internal audit management system, improve Internal and external oversight mechanisms, strengthening accounting training of hospital accountants in terms of professional ethics and business knowledge, and intensifying penalties for dishonest behaviors, so as to improve the hospital’s accounting practices so as to ensure the orderly operation of the hospital’s management.