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为了进一步规范行政事业单位内部控制管理,优化配置资源、依法理财,建立健全廉政风险防范机制,财政部于2012年11月印发了《行政事业单位内部控制规范(试行)》(财会〔2012〕21号)(以下简称《内控规范》),对行政事业单位经济活动进行风险防范与管控,并要求自2014年1月1日起施行。医院当前重要而又紧迫的任务就是如何有效贯彻执行《内控防范》。现根据大多数医院内部控制现状,结合《内控规范》的实施的基础上,本文主要论述内部控制规范在医院中的有效贯彻与实际应用问题。
In order to further standardize the internal control and management of the administrative institutions, optimize the allocation of resources, manage wealth according to law and establish a sound anti-corruption risk prevention mechanism, the Ministry of Finance issued the “Regulations on Internal Control of Administrative Institutions (Trial)” (Cai Kuai [2012] 21) in November 2012 No.) (hereinafter referred to as “Internal Control Specification”) to prevent and control the economic activities of administrative units and to implement the regulations as of January 1, 2014. The important and urgent task for the hospital at present is how to effectively implement “prevention and control of internal control”. Based on the status quo of most of the internal control of the hospital and the implementation of the “Internal Control Standard”, this article mainly discusses the effective implementation and practical application of the internal control standard in the hospital.