摘要
随着社会经济的不断进步,我国各个行业的发展已经取得了肉眼可见的成就,并且发展方向不断趋于现代化、信息化。我国医疗行业的进步尤为明显,在医院财务管理工作中,管理会计与内部控制是十分必要的管控措施,对于医院的长远发展具有重要影响。在我国近年来的研究结果中,医院的长远发展效率和管理会计、内部控制息息相关,这两者不仅可以促进医院资金链条的稳定,而且可以使医院的发展取得整体性成效。基于此,文章主要研究了管理会计与内部控制在医院财务管理中的融合作用。
With the continuous progress of social economy,the development of various industries in our country has made achievements visible to the naked eye,and the direction of development tends to be modernized and informationized.The progress of China’s medical industry is particularly obvious.In the financial management of hospitals,management accounting and internal control are very necessary control measures,which have an important impact on the long-term development of hospitals.In recent years,the research results in China show that the long-term development efficiency of hospitals is closely related to management accounting and internal control,which can not only promote the stability of the capital chain of hospitals,but also make the development of hospitals achieve overall results.Based on this,this paper mainly studies the integration of management accounting and internal control in hospital financial management.
出处
《当代会计》
2021年第3期57-59,共3页
Contemporary Accounting
关键词
管理会计
内部控制
医院财务管理
融合研究
Management accounting
Internal control
Hospital financial management
The fusion of research
