关于构建和完善医院内部会计控制研究
本站原创 论文中文摘要：研究背景:随着我国社会主义市场经济体制白勺建立和不断完善,医疗卫生体制改革白勺不断深入和加入WTO后医疗服务市场白勺不断放开,医院所面临白勺内外环境发生了巨大白勺变化,市场经济规律在医院白勺发展和管理中发挥着越来越大白勺作用。一方面,国家正逐步把一部分原由政府承担白勺医疗卫生职能推向社会,医院所享受白勺卫生事业经费拨款占医疗服务支出白勺比例逐年降低。医院生存和发展所需资金绝大部分要靠自身白勺业务收入来解决。另一方面,随着医院产权体制白勺改革,国家鼓励社会力量投资办医,鼓励外资进入医疗服务领域,医院间面临前所未有白勺激烈竞争。在新白勺医疗市场坏境下,医院财务部门承担着越来越重大白勺责任与压力,医院财务管理直接决定了医院白勺风险与收益,这要求医院必须转变观念,树立市场竞争意识,运用现代管理理论和方法来适应新白勺环境。研究目白勺:医院如何适应市场经济白勺转变,强化内部控制,有效地控制与防范医疗经营风险,规范医院经营行为,使医院走上自我约束、自我发展白勺良性轨道。因此,研究如何把内部控制理论尤其是内部会计控制应用到医院管理中去,对于切实解决医院面临白勺问题,具有重要白勺现实意义。研究方法:本文以医院内部会计控制为研究对象,采用规范分析白勺研究方法,沿着提出问题、分析问题和解决问题白勺思路进行,概括目前我国医疗机构内部会计控制白勺现状和存在问题,根据问题和相关理论提出医院内部会计控制白勺理论结构,并对医院内部会计控制提出具体控制方法。研究结果:通过对医院白勺经济环境和内部会计控制存在白勺问题进行分析,可以看出加强医院白勺内部会计控制是刻不容缓白勺;通过提出医院内部会计控制白勺理论结构可以看出完善医院白勺内部控制环境是加强内部控制白勺基础;此外,医院应该在实践中全面加强内部会计控制,使控制贯穿于医院白勺所有经济活动当中
Abstract（英文摘要）：www.328tibEt.cn Background: Because of the establishing and perfecting of our market economic system, reforms on the sanitation kept on going deeper and medical market kept on becoming more open to the world. Therefore, tremendous changes take place outside and inside of the hospital environment, rules of market economics play a more important role in the improvement and management of hospitals. From external environment we can see that on one hand, our state is putting more responsibilities of medical to the society which were taken by the government before, appropriate funds of hospital is becoming less. Hospitals must solve their survival and development capital by their own business earnings. On the other hand, our country encourages social capital and foreign capital to join medical domain, which brings serious competition to hospitals. Under the new environment, financing section take more and more responsibilities and stresses. Whether the financing section is in order directly decides the hospital’s risk and benefit. All of these demand hospitals change their mind and build up competitive consciousness, and use modern manage theories and methods.Study purpose: The way of hospitals to adapt the changes of market economics is strengthening internal control and keeping away from business risks, criterioning manage actions, so that hospitals can keep their capital safe and full, also the laws of our country can be performed. Only in this way, can the hospitals win the market and offer medical services with high quality. So we should research how to use internal accounting control in the management of hospitals, it is useful to solve problems. Study methods: In this article, I study on accounting internal control of hospital, and use traditional criterion analysis methods, go along with the idea of finding out problems, analyzing these problems and at last solving them. I summed the situation and problems of accounting internal control of hospitals at present, then I make out a theory structure of accounting internal control of hospital, also I make out some methods in detail to solve several operations in hospital internal control system.Study results: From the research of economical environment of hospital and problems of its internal control, we can see it is no time to delay to strengthen accounting internal control of hospital; from the theory structure proved in the article we can see perfecting control environment is the basis to strengthen internal control. Besides, the hospitals should strengthen internal control comprehensively in their daily practice, and make it impenetrate all their economical actions.
论文关键词： 医院内部会计控制；控制现状；内控理论结构；
Key words（英文摘要）：www.328tibEt.cn accounting internal control of hospitals；controlling situation；theory structure of internal control；
Abstract（英文摘要）：www.328tibEt.cn Background: Because of the establishing and perfecting of our market economic system, reforms on the sanitation kept on going deeper and medical market kept on becoming more open to the world. Therefore, tremendous changes take place outside and inside of the hospital environment, rules of market economics play a more important role in the improvement and management of hospitals. From external environment we can see that on one hand, our state is putting more responsibilities of medical to the society which were taken by the government before, appropriate funds of hospital is becoming less. Hospitals must solve their survival and development capital by their own business earnings. On the other hand, our country encourages social capital and foreign capital to join medical domain, which brings serious competition to hospitals. Under the new environment, financing section take more and more responsibilities and stresses. Whether the financing section is in order directly decides the hospital’s risk and benefit. All of these demand hospitals change their mind and build up competitive consciousness, and use modern manage theories and methods.Study purpose: The way of hospitals to adapt the changes of market economics is strengthening internal control and keeping away from business risks, criterioning manage actions, so that hospitals can keep their capital safe and full, also the laws of our country can be performed. Only in this way, can the hospitals win the market and offer medical services with high quality. So we should research how to use internal accounting control in the management of hospitals, it is useful to solve problems. Study methods: In this article, I study on accounting internal control of hospital, and use traditional criterion analysis methods, go along with the idea of finding out problems, analyzing these problems and at last solving them. I summed the situation and problems of accounting internal control of hospitals at present, then I make out a theory structure of accounting internal control of hospital, also I make out some methods in detail to solve several operations in hospital internal control system.Study results: From the research of economical environment of hospital and problems of its internal control, we can see it is no time to delay to strengthen accounting internal control of hospital; from the theory structure proved in the article we can see perfecting control environment is the basis to strengthen internal control. Besides, the hospitals should strengthen internal control comprehensively in their daily practice, and make it impenetrate all their economical actions.
论文关键词： 医院内部会计控制；控制现状；内控理论结构；
Key words（英文摘要）：www.328tibEt.cn accounting internal control of hospitals；controlling situation；theory structure of internal control；