我国医院内部会计控制制度研究

发布时间：2018-06-21 16:31

本文选题：医院 + 会计　；参考：《燕山大学》2015年硕士论文

【摘要】：对于我国现代医院来说,内部会计控制制度是十分重要、不可或缺的,它是医院管理体制改革发展进程中的重要组成部分,有效的内部会计控制制度可以保护医院财产的安全性和完备性、保证会计信息资料的准确性和可靠性,保障领导决策的正确性和执行性,促进经营活动的经济性、效率性和有效性,并可以在医院内部采取自我调整、约束、规划、评价和控制。本文通过对我国医院实际情况的分析研究,总结我国医院在经营管理模式上的经验和不足,通过文献分析法、实地调查法、访谈法等多种调研方法,阐明了内部会计控制制度在医院经营发展中的重要作用,认为建立完善的医院内部会计控制制度,医院能够得到更好的管理,有利于提高医院的经济效益,促进各部门人员和谐共处,实现医院的可持续发展。本文从医院管理者的意识、员工素质教育、体系建设、制度建设、电算化和监督检查机制多方面对我国医院内部会计控制制度不完善的原因进行了探讨,并针对不完善的原因提出了几点改进措施:一是要转变管理者的观念,提高内部会计制控制意识;二是要完善会计组织结构建设,形成完整合理的内部会计控制体系;三是要重视财务部门、政府监管的作用,健全医院内部会计控制制度;四是要健全内部会计控制的监督、检查机制,加强奖惩力度;五是要加强会计控制电算化程度,强化会计信息的可靠性和真实性;六是要提高会计人员总体素质水平,充分发挥内部会计控制制度执行力。通过本文的研究,对我国建立科学而规范的医院内部会计控制制度具有一定的参考作用,对市场经济环境中医院内部管理提升具有较强指导作用。
[Abstract]:For modern hospitals in China, the internal accounting control system is very important and indispensable, it is an important part of the reform and development of hospital management system. An effective internal accounting control system can protect the safety and completeness of hospital property, ensure the accuracy and reliability of accounting information and materials, ensure the correctness and execution of leadership decisions, and promote the economy of business activities. Efficiency and effectiveness, and can take self-adjustment, restraint, planning, evaluation and control within the hospital. Through the analysis and study of the actual situation of Chinese hospitals, this paper summarizes the experiences and shortcomings of the management mode of Chinese hospitals, through literature analysis, field investigation, interview and other research methods. This paper expounds the important role of the internal accounting control system in the development of hospital management, and holds that the establishment of a perfect hospital internal accounting control system can help the hospital to obtain better management and improve the economic benefits of the hospital. To promote the harmonious coexistence of personnel in various departments and to realize the sustainable development of the hospital. This paper discusses the causes of the imperfect internal accounting control system of hospitals in China from the following aspects: consciousness of hospital administrators, quality education of staff, system construction, computerization and supervision and inspection mechanism. Some improvement measures are put forward for the reasons of imperfection: one is to change the manager's concept and raise the consciousness of internal accounting system, the other is to perfect the construction of accounting organization structure and form a complete and reasonable internal accounting control system. Third, we should attach importance to the role of financial departments and government supervision, and improve the hospital internal accounting control system; fourth, we should improve the supervision of internal accounting control, the inspection mechanism, and strengthen the rewards and punishments; and fifthly, we should strengthen the degree of computerization of accounting control. Strengthen the reliability and authenticity of accounting information, sixthly, improve the overall quality of accounting personnel, give full play to the implementation of internal accounting control system. Through the research of this paper, it has a certain reference function to establish the scientific and standard hospital internal accounting control system in our country, and has a strong guiding function to the promotion of hospital internal management in the market economy environment.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：R197.322

【参考文献】