论文部分内容阅读
随着我国卫生改革制度逐渐深入各个医疗部门,医疗服务市场的竞争日趋激烈,医院作为事业单位,缺乏对管理机制、医疗竞争状况和医疗服务能力等因素的综合考虑,在内部实施财务控制上存在诸多不足,具体表现为内部控制观念淡薄,财务会计信息失真,有章不依,违法违纪现象时有发生。医院财务内部控制的实施能够进一步规范医院会计行为,保证财务资料真实、完整,因此,本文针对医院财务内部控制展开研究,旨在提出具体的实施措施。
With the gradual deepening of China’s health reform system in various medical departments, the competition in the medical service market is getting fiercer. As a public institution, the hospital lacks comprehensive consideration of management mechanism, medical competition status and medical service ability and other factors, Many shortcomings, the specific performance of the concept of weak internal control, financial accounting information distortion, chapter does not follow, violations of law and discipline have occurred. The implementation of hospital internal financial control can further regulate the hospital accounting behavior and ensure the financial information is true and complete. Therefore, this paper studies the hospital internal financial control and aims to put forward specific implementation measures.