建立健全医院内部控制制度（Establish a sound internal control system in the hospital）.doc

建立健全医院内部控制制度（Establish a sound internal control system in the hospital） Establish a sound internal control system in the hospital [Abstract] the internal control is an important system of hospital management, hospital for the maintenance of property safety, ensure the legitimate financial revenue and expenditure accounting information authenticity, achieve business objectives, improve the economic benefit and the formation of an internal self coordination, control and inspection control system. Looking at the current objective environment of internal control and the system itself, there are still some limitations, hindering the effective operation of internal control and play. A hospital, the main problems of internal accounting control (a) the unit internal control environment lax, managers lack of knowledge. Most of the current medical unit is still in the traditional management experience, accustomed to the administrative command, contempt of internal control, lack of scientific management system and strict management measures. Unsystematic and compliance of the phenomenon is more prominent, basic accounting internal control system is very weak and specific problem encountered in the work, in order to emphasize the flexibility by not according to the prescribed procedures, the internal accounting control system lost due seriousness. Even if the establishment of internal control system, just make a written document, the operation of a certain degree of difficulty. This is the main unit of management on the internal control of lack of knowledge, reason and organization and personnel quality control environment, resulting in the implementation of the internal control system up enough, loopholes in the work process, the direct economic losses caused by the unit. (two) an increase in operating cost, restrict the development of internal control system. The internal accounting control system to normal operation, to establish strict control procedures, and each execution