公立医院内部会计控制研究
发布时间：2018-08-16 08:45
【摘要】：内部会计控制是内部控制极为重要的一部分,有效的内部会计控制能提高会计信息质量,保护资产的安全和完整,确保有关法律、法规和规章制度的贯彻执行。在我国,公立医院在医疗市场中占绝对主要地位。医疗市场竞争的日益加剧,迫使公立医院进行医疗体制改革。2012年,财政部颁布了自2014年1月1日起执行的《行政事业单位内部控制规范(试行)》,为公立医院内部会计控制提供了借鉴意义,也凸显了公立医院进行内部会计控制的重要性。当前,一些公立医院的内部会计控制存在诸多问题,内部会计控制环境薄弱、内部监督缺乏效力等问题突出。因此建立健全公立医院内部会计控制制度,完善公立医院内部会计控制体系,对公立医院的发展具有重大意义。本文以公立医院内部会计控制现状为切入点,采用规范研究与实证研究、案例分析相结合的方法,分析当前我国公立医院内部会计控制存在的问题及原因,构建公立医院内部会计控制体系。同时以Y医院为案例进行分析,并对构建的公立医院内部会计控制体系进行了具体运用,旨在促进医院内部会计控制的建设。
[Abstract]:Internal accounting control is an important part of internal control. Effective internal accounting control can improve the quality of accounting information, protect the safety and integrity of assets, and ensure the implementation of relevant laws, regulations and rules. In our country, the public hospital occupies the absolute main position in the medical treatment market. Growing competition in the healthcare market has forced public hospitals to reform their healthcare system. The Ministry of Finance promulgated the Standard of Internal Control of Administrative institutions (try out) since January 1, 2014, which provides reference for internal accounting control in public hospitals and highlights the importance of internal accounting control in public hospitals. At present, there are many problems in the internal accounting control of some public hospitals, such as the weak environment of internal accounting control and the lack of effectiveness of internal supervision. Therefore, it is of great significance for the development of public hospitals to establish and perfect the internal accounting control system of public hospitals and perfect the internal accounting control system of public hospitals. Based on the current situation of internal accounting control in public hospitals, this paper analyzes the existing problems and causes of internal accounting control in public hospitals in our country by means of normative and empirical research and case analysis. To construct the internal accounting control system of public hospitals. At the same time, taking Y hospital as a case, the author analyzes the internal accounting control system of the public hospital and makes use of it in order to promote the construction of the internal accounting control in the hospital.
【学位授予单位】：山东科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：R197.322
本文编号：2185483
[Abstract]:Internal accounting control is an important part of internal control. Effective internal accounting control can improve the quality of accounting information, protect the safety and integrity of assets, and ensure the implementation of relevant laws, regulations and rules. In our country, the public hospital occupies the absolute main position in the medical treatment market. Growing competition in the healthcare market has forced public hospitals to reform their healthcare system. The Ministry of Finance promulgated the Standard of Internal Control of Administrative institutions (try out) since January 1, 2014, which provides reference for internal accounting control in public hospitals and highlights the importance of internal accounting control in public hospitals. At present, there are many problems in the internal accounting control of some public hospitals, such as the weak environment of internal accounting control and the lack of effectiveness of internal supervision. Therefore, it is of great significance for the development of public hospitals to establish and perfect the internal accounting control system of public hospitals and perfect the internal accounting control system of public hospitals. Based on the current situation of internal accounting control in public hospitals, this paper analyzes the existing problems and causes of internal accounting control in public hospitals in our country by means of normative and empirical research and case analysis. To construct the internal accounting control system of public hospitals. At the same time, taking Y hospital as a case, the author analyzes the internal accounting control system of the public hospital and makes use of it in order to promote the construction of the internal accounting control in the hospital.
【学位授予单位】：山东科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：R197.322
【参考文献】
相关期刊论文 前10条
1 张慧;;新医改背景下的公立医院内部会计控制探讨[J];统计与管理;2015年08期
2 贺洁意;;优化医院会计内部控制的策略刍议[J];管理观察;2015年22期
3 陈鑫焱;;公立医院内部会计控制探析[J];财会研究;2015年07期
4 张丹萍;;当前形势下进一步加强医院会计内部控制的策略思考[J];商;2015年25期
5 敬建新;;浅谈如何加强医院内部会计控制[J];科技创新导报;2015年15期
6 张静玲;肖志平;;完善公立医院内部会计控制的思考[J];当代经济;2015年09期
7 杜丽梅;;提高医院会计内部控制效能的实践探索[J];企业改革与管理;2015年08期
8 陈仪tb;;浅议医院会计内部控制度建设[J];经营管理者;2015年07期
9 张欣;于润吉;;公立医院经济运行分析九大看点[J];中国卫生经济;2015年01期
10 王靖新;;医院内部会计控制制度存在的问题及对策[J];黑龙江科学;2014年11期
相关硕士学位论文 前4条
1 邓媛馨;高校内部会计控制研究[D];大连理工大学;2016年
2 曹竞之;医院内部控制的系统建设研究[D];辽宁师范大学;2012年
3 李衡;湖南省第二人民医院内部控制制度研究[D];湖南大学;2011年
4 刘俏;我国高校内部会计控制研究[D];西南财经大学;2011年
，本文编号：2185483
本文链接：https://www.wllwen.com/guanlilunwen/caiwuguanlilunwen/2185483.html
