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随着我国综合国力的强大,卫生事业也取得了长足的进步,但是在制度上还存在一些缺陷,如果想要得到良性发展,需要从本质上进行加强,那么卫生事业单位会计内部控制管理制度的建立就成了重中之重。卫生事业单位会计内部控制管理制度的建立可以保证业务活动的进行更加有效,资产的完整和安全得到更加有效地保证,有效防止错误的发生,使单位得到良好的发展。同时更好防止舞弊,达到控制风险的目的,政策与程序得到有效的执行。本文以卫生事业单位加强会计内控制度为切入点,结合目前单位会计内控现状,重点分析了卫生事业单位加强会计内控需采取的措施,旨在说明会计内控的重要性,以期为事业单位会计内控管理提供参考。
With the great strength of our country’s comprehensive national strength and the tremendous progress made in the cause of health, there are still some shortcomings in the system. If we want to achieve healthy development and need to be strengthened in essence, then the internal control and management system of accounting in public health institutions Establishment has become the top priority. The establishment of a system of accounting internal controls in the health care units can ensure more effective operation of business activities, guarantee the integrity and safety of assets more effectively, effectively prevent mistakes and enable the units to be well developed. At the same time, we should better prevent fraud and achieve the purpose of risk control, and effectively implement policies and procedures. In this paper, health institutions to strengthen accounting internal control system as the starting point, combined with the current status of unit accounting internal control, focusing on analysis of the health institutions to strengthen accounting and internal control measures to be taken to illustrate the importance of accounting internal control, with a view to the internal accounting management of institutions for reference.