On strengthening the internal control system of the hospital.docVIP

 PAGE \* MERGEFORMAT 17 On strengthening the internal control system of the hospital Paper Keywords: Hospital quality construction of the internal control Abstract: To strengthen the internal management of medical institutions, medical institutions regulate economic activity, so that people can enjoy affordable, good quality of medical services, an effective solution to the mass medical care difficult and expensive this hot issue is the common goal of health workers. In this paper, the internal control objectives, system design principles and basic requirements and internal control methods and systems to do an evaluation, analysis, aims to explore how to regulate the medical institutions of economic management, according to the law restricting medical institutions, economic activity. 1. Hospital, the concept of internal accounting control system and its significance 1.1 The hospital internal control, the hospitals in order to ensure the efficient conduct of business activities and asset security and integrity, to prevent, detect and correct errors and fraud to ensure that accounting information true, lawful, complete and develop and implement policies, measures and procedures. It involves all areas of the hospital business activities, mainly including budgetary control, income control, expenditure control, monetary funds control, medicine and supplies inventory control, fixed asset control, project control, foreign investment controls, credit and debt control, financial electronic information technology control and supervision and inspection. 1.2 establish a sound system of internal accounting control hospitals, we should implement the country’s financial laws and regulations and rules and regulations for the premise of upholding the legitimacy, comprehensiveness, importance, effectiveness, balance, adaptability, cost-effective through the establishment of a sound accounting internal control, to enable the hospital