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自改革开放以来,我国社会经济得到了飞速的发展,人们关注的重点从解决温饱问题转移到关注身体健康上,对此,国家逐渐加大了对医院等基础设施的资金投入。为了保证资金的合理使用,需要加强医院会计的内部控制。医院会计内部控制需要在对医院经营状况详细了解的前提下,确保医疗工作的安全实施以及医院的资产安全,以此来有效确保会计数据和资料的精确性和完整性,为医院的健康、协调发展打下坚实的基础。但是在日常工作中会计内部控制仍会出现很多问题,因此本文主要针对这些问题提出以下几点建议,希望可以有利于加强医院会计内部控制。
Since the reform and opening up, China’s social and economic development has been rapid development, the focus of attention shifted from the solution to the problem of food and clothing to focus on physical health, this, the state gradually increased investment in hospitals and other infrastructure funds. In order to ensure the rational use of funds, we need to strengthen the internal control of hospital accounting. Internal control of hospital accounting needs to ensure that the safety of medical work and the safety of assets of the hospital are ensured under the premise of detailed understanding of the operating conditions of the hospital in order to effectively ensure the accuracy and completeness of accounting data and information and to ensure the health and coordination of the hospital Development and lay a solid foundation. However, there are still many problems in the internal control of accounting in daily work. Therefore, this article mainly puts forward the following suggestions on these issues, hoping to strengthen the internal control of hospital accounting.