摘要
从内部会计控制理念、控制环境,内部会计控制理论知识、目标和运行等方面,对内部会计控制在医院存在的问题进行了深入剖析,根据医院管理的需要,提出了树立内部会计控制理念,强化内部会计控制知识培训,完善内部会计控制制度,强化执行的改进建议。
This article tries to analyze the problems of hospital internal accounting control which exist in the control idea, control environment, theoretical knowledge, objective and operation. To meet the needs of hospital management, the author come up with some suggestions of building up the idea of internal accounting control, reinforcing the knowledge training, perfecting the system and strengthening the improvement of fulfillment.
出处
《解放军医院管理杂志》
2009年第11期1049-1050,共2页
Hospital Administration Journal of Chinese People's Liberation Army
关键词
控制理念
控制环境
控制目标
持续改进
idea of control
environment of control
objectives of control
continuous improvement
