非营利性医院收入的内部会计控制

随着医疗卫生体制改革的不断深入,非营利性医院所面临的内外环境发生了巨大变化,市场经济规律在医院的发展和管理中发挥着越来越大的作用。非营利性医院由于缺乏有效的会计监管,会计管理混乱的问题屡见不鲜,医院收入控制的漏洞尤为突出。医院收入是医院经济和发展的基础,加强非营利性医院的收入内部会计控制是搞好医院会计管理工作的重点环节,促进医院经济运行良性、持续发展是一个急待解决的问题。

BRIEF ANALYSIS OF THE INTERNAL ACCOUNTING CONTROL OF THE INCOME OF NON-PROFIT HOSPITALS

As the reform of medical system goes deeper and deeper, the internal and external environments facing non - profit hospitals have changed dramatically, where market economic rules play a more and more important role in the development and management of hospitals. Due to the lack of effective accounting supervision, chaotic accounting management problems occur frequently in non - profit hospitals. Flaws in hospital income control are particularly prominent. Income is the economic basis of hospitals and also the basis for their development. Strengthening the internal accounting control of the income of non - profit hospitals is the key to the hospital accounting management. It＇ s an urgent issue to promote the benign operation and sustainable development of hospital economy.