摘要
内部控制作为规范治理、提高会计信息质量的重要手段,已愈来愈为会计理论界和实践界所重视。医院作为建立和谐社会的重要部门,有必要加强医院治理,降低经营成本,盘活存量资产,优化增量资产,开展财务绩效与控制,向治理要效益,从而实现为人民群众提供优质、高效、安全、便捷和经济的医疗服务。
The internal control as the standard government,improves the accounting information quality the important means that already more and more theorists and the practice takes seriously for accountant.Hospital as establishment harmonious society's Integral part,it is necessary to strengthen the hospital government,reduces the cost of operation,stimulates the storage quantity property,the optimized increase property,the development finance achievements and the control,wants the benefit to the govern-ment,thus realizes for the people provides high quality,highly effective,safe,convenient and the economical medical service.
出处
《改革与开放》
2010年第10X期74-74,共1页
Reform & Openning
关键词
医院
会计
内部控制
作用
Hospital Accountant Internal control Function
