试论医院财务电算化与财务内控制度的关系

摘要

In recent years, the level of information technology is rising with the development of information technology.The hospital finance also begin to develop computerization. Accounting computerization makes financial work convenient and quick .But it also bring some problems. That is the financial internal control system can not effectively constrain the finan-cial operations after computerization.It is easy to produce cracks in the financial work and generate the wind of some cor-ruption. Hence,we must improve the financial internal control system in order to ensure the work in hospital financial nor-mally, improve the work efficiency and quality of financial work.We analyzed the relationship between financial computeri-zation and financial internal control system in this paper,and discovered the problems in it,then made the appropriate solu-tions to make the work in hospital financial much more better.We can use it as a reference for hospital financial operations.%近年来,随着信息化的发展,信息技术水平开始不断提高. 医院也开始朝着财务电算化方面发展. 财务电算化使得财务工作变得方便﹑快捷.但与此同时,它也带来了一些困扰.就是财务内控制度不能有效的约束电算化后的财务工作.容易使财务工作产生纰漏,产生一些贪污腐败之风.因此,为确保医院财务工作正常进行,提高财务工作的工作效率和工作质量,必须将财务内控制度进行完善.该研究先通过对财务电算化与财务内控制度的关系进行剖析,发现其中的问题,然后做出相应解决方案,更好的将医院的财务工作进行下去. 以此,作为医院财务工作的一个参考.