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在我国医院方面执行新财会制度的背景下,医院需要对财务会计内部控制体系做进一步的完善,支持医院财务会计内部控制规范、合理、有效的实施,提升财务会计的准确性、有效性。但目前的实际情况是诸多医院财务会计内部控制存在问题。也就侧面说明了医院财务会计内部控制体系存在一些缺陷。基于此,本文本着促进医院良好发展之意,对医院财务会计内部控制现状进行分析,探究如何完善医院财务会计内部控制体系。
In the context of the implementation of the new accounting system in hospitals in our country, hospitals need to further improve the internal control system of financial accounting, support the standardized, rational and effective implementation of internal control of financial accounting in hospitals, and improve the accuracy and effectiveness of financial accounting. However, the current actual situation is that many hospitals have some problems in the internal control of financial accounting. It also shows the side of the hospital financial accounting system of internal control there are some shortcomings. Based on this, based on the idea of promoting the good development of the hospital, this paper analyzes the status quo of the internal control of the hospital’s financial accounting and explores how to improve the internal control system of the hospital’s financial accounting.