加强公立医院财务会计内部控制机制建设的思考

摘要

建立公立医院财务会计内部控制机制对于维护国有资产的安全与完整,堵塞管理漏洞,提高公立医院财务管理水平和会计信息质量具有重要的意义.而加强公立医院会计内部控制,不仅要合理的设置岗位、建立健全各项规章制度,还应建立部门之间的监督制约体系,从根本上发挥内部控制机制的作用.%Establish pubk'c hospitals financial accounting internal control mechanisms for the maintenance of the security and integrity of State-owned assets, close administration loophole, improving the quality of financial management and accounting information of public hospitals is of great significance. Strengthening the internal control of accounting in public hospitals, not only to a reasonable set of posts, establish and improve the rules and regulations, supervision and restriction system should also be established between essentially play the role of internal control mechanisms.