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作为我国一类特殊的行政事业单位类型,医院在其发展中也离不开会计内控的保护与规范。会计内控是医院健康运行的重要保证。在我国,会计内控的应用一般在企业内较多,而在事业单位,尤其是医院中的应用则较少,会计内控机制相对滞后。本文以此为依托,围绕医院会计内控展开论述,通过分析医院对会计内控执行不力的原因,提出了在当前背景下,我国医院应如何进一步完善会计内控机制。
As a special type of administrative unit in our country, the hospital can not do without the protection and standardization of accounting internal control in its development. Accounting control is an important guarantee for the healthy operation of the hospital. In our country, the application of accounting internal control is generally more in the enterprise, but less in the public institutions, especially the hospital, and the accounting internal control mechanism lags behind. Based on this, this article focuses on the discussion of hospital accounting internal control. By analyzing the reason why hospitals fail to implement internal accounting control effectively, this paper puts forward how to further improve the internal control mechanism of accounting in our country under the current background.