医院财务内部控制现状及发展对策研究  

Research on Current State of Hospital Financial Internal Control and Development Countermeasures

作　　者：许琳[1] 陆丽琴[1] XU Lin;LU Liqin(Financial Department,Gansu Provincial Hospital of Traditional Chinese Medicine,Lanzhou 730050,China)

机构地区：[1]甘肃省中医院计划财务处,甘肃兰州730050

出　　处：《西部中医药》2020年第6期60-62,共3页Western Journal of Traditional Chinese Medicine

摘　　要：新医改政策的实施,不仅给老百姓带来了实惠,也给医院运营带来了重大的机遇和挑战。本文根据当前医院财务内控中存在的问题,提出了针对性的措施,从而更好地发挥财务内控对医院经济活动的监管和风险防范作用,为医院发展提供保障。The implementation of new medical reform policy could not only bring real benefits to the people,but also bring great opportunities and challenges to hospital operation.According to the issues existed in current hospital financial internal control,targeted measures were raised,exerting financial internal control to supervise and guard against the risks of hospital economic activities,and providing the guarantee for the development of hospital.

关 键 词：新医改 医院财务 内部控制 管理体系 

分 类 号：R197.324[医药卫生—卫生事业管理]