我国公立医院内部会计控制问题研究——以安徽省第三人民医院为例-research on internal accounting control of public hospitals in china - taking the third peoples hospital of anhui province as an example.docxVIP

我国 我国公立医院内部会计控制问题研究—以安徽省第三人民医院为例 PAGE PAGE 1 PAGE 2 PAGE 2 ` The Research Of The Internal Accounting Control About Public Hospitals In China - The Third Peoples Hospital Of AnHui Province As An Example ABSTRACT Internal accounting control is an important part of internal control, and so far about our country many enterprises and institutions of the internal accounting control research literature, has a rich theoretical results, but for non-profit enterprises - is the representative of public hospitals, most of the research is limited to theoretical analysis, the actual applied study of public hospital internal accounting control is not enough. And our country public hospital in recent decades, due to the hospital leadership management for hospital internal accounting control did not cause enough attention, lead to a lot of public hospital internal accounting control environment is weak, though part of the public hospitals established internal accounting control system, but did not play its effect; Part of the hospital accounting personnel own moral qualities and professional qualities are not enough qualified, lack of financial accounting personnel consciousness; In addition, due to some reasons caused the hospital internal audit department lack of independence, was largely invisible, cant play very well the audit function. This kind of situation happened to gives some criminals can take advantage of the machine, large cases of corruption are led to the hospital, caused huge property damage to hospital, also make itself at the forefront of hospital reputation in recent years. All this is thought-provoking. In this paper, under the background of this will use internal accounting theory, combined with actual example of the third peoples hospital of anhui province, at present our country public hospital internal accounting control is to make analysis. The third peoples hospital is a level 3 grade a hospital in anhui province, has a strong guarantee in the manageme