摘要
财务管理中多数资料来自财务会计,财务会计数据信息的真实性直接影响着财务管理的效率,财务会计中数据信息的真实性由内部控制措施的完善程度所决定。文章从完善医院财务会计内部控制的必要性入手,探析了医院财务会计内部控制的常见问题,并从建设医院财务会计内部控制体系、提高财务信息化技术水平、增强财务人员学习能力等方面提出了相应的建议。
Most of the data in financial management come from financial accounting.The authenticity of financial accounting data information,determined by the degree of perfection of internal control measures,directly affects the efficiency of financial management.Starting with the necessity of improving the internal control of hospital financial accounting,this paper analyzes the common problems of the internal control of hospital financial accounting,and puts forward some corresponding suggestions from the aspects of building the internal control system of hospital financial accounting,improving technology level of financial information,and enhancing financial personnel's learning ability.
作者
孙丽敏
SUN Li-min(Affiliated Hospital of Binzhou Medical College)
出处
《当代会计》
2022年第7期94-96,共3页
Contemporary Accounting
关键词
医院
财务会计
内部控制
hospital
financial accounting
internal control
