摘要
加强医院财务会计内部控制,能有效保障医院财务会计信息的质量,保障医院资产的安全性和完整性,且能有效提高医院资金的使用效益,对于增强医院综合效益,促进医院良好发展具有至关重要的作用。因此,医院要基于财务会计内部控制现状,采取有效措施加强财务会计内部控制。
Strengthening the internal control of hospital financial accounting can effectively guarantee the quality of hospital financial accounting information, ensure the safety and integrity of hospital assets, and can effectively improve the using efficiency of hospital funds, which plays an important role in enhancing the comprehensive benefit of hospital and promoting the good development of hospital. Therefore, the hospital should take effective measures to strengthen the internal control of financial accounting based on the present situation of the internal control of financial accounting.
作者
龚建华
GONG Jian-hua(Occupational Disease Prevention and Treatment Hospital of Datong Coal Mine Group Co.Ltd.,Datong 037003,China)
出处
《中小企业管理与科技》
2018年第32期67-68,共2页
Management & Technology of SME
关键词
医院
财务会计
内部控制
hospital
financial accounting
internal control
