财务管理专业毕业论文--公立医院内部财务控制研究.docVIP

摘 要 内部财务控制制度作为规范治理、进步会计信息质量的重要手段，已愈来愈为财务控制理论界和实践界所重视。 财务控制系统是指在一个部门内部，为整合有限经济资源，提高财务资源配置效率，保证财务活动的有序运行，保护资产的安全完整，及时防范、发现和纠正行为舞弊所实施的一系列财务控制方法鉴于医院财务控制系统是一种全方位的行为管理，它涉及组织机构设置和业务程序处理等多个层面;它不只是财务部门参与的系统，而是一种全员参与的控制体系，因此该系统至少应由控制系统目标、财务部门机构设置、重大财务事项审批制度、全面预算管理制度和内部审计制度组成。Abstract Internal control system as standard treatment, progress and the quality of accounting information has become increasingly important means for the accounting of the theoretical and practical sector focus. In order to strengthen the internal control of public hospitals, public hospitals, internal control, this article is targeted at public hospitals in the State of internal control, proposed the establishment of administrative control by the hospitals internal and financial control by combining a series of restrictive mechanism, measures and procedures. In view of the financial control of the hospital system is a full range of behavior management, involving organization setting and business procedures and so on many levels; its not just the financial sector in the system, but a full participation in the control system, so the system should at least set by the control system objective, the financial sector institutions, major financial transactions, examination and approval system, composed of comprehensive budget management system and internal audit system. Internal financial control system refers to a Department, to consolidate the limited economic resources, improve the efficiency of allocation of financial resources to ensure the orderly operation of the financial activities, protect the security of assets full, prevention, detection and corrective action in a timely manner a series of financial control method implemented by the fraud. Key Words：Public hospitals; internal financial control; failure 一、引言 1 二、公立医院内部财务控制的概念及其背景、意义 1 （一）公立医院内部财务控制的概念 1 （二）公立医院内部财务控制的作用 1 （三）公立医院内部财务控制的背景、意义 3 三、医院内部财务控制失效的原因 3 （一）各层次人员对内部财务控制重视不够 3 （二）核算不实而造成信息失真 4 （三）预算编制草率，预算执行失控 4 （四）医院内部财务控制制度不完善，运行环境较差 5 （五）监督