本文選題：醫(yī)院 + 會(huì)計(jì)�。� 參考：《燕山大學(xué)》2015年碩士論文

【摘要】：對(duì)于我國(guó)現(xiàn)代醫(yī)院來(lái)說(shuō),內(nèi)部會(huì)計(jì)控制制度是十分重要、不可或缺的,它是醫(yī)院管理體制改革發(fā)展進(jìn)程中的重要組成部分,有效的內(nèi)部會(huì)計(jì)控制制度可以保護(hù)醫(yī)院財(cái)產(chǎn)的安全性和完備性、保證會(huì)計(jì)信息資料的準(zhǔn)確性和可靠性,保障領(lǐng)導(dǎo)決策的正確性和執(zhí)行性,促進(jìn)經(jīng)營(yíng)活動(dòng)的經(jīng)濟(jì)性、效率性和有效性,并可以在醫(yī)院內(nèi)部采取自我調(diào)整、約束、規(guī)劃、評(píng)價(jià)和控制。本文通過(guò)對(duì)我國(guó)醫(yī)院實(shí)際情況的分析研究,總結(jié)我國(guó)醫(yī)院在經(jīng)營(yíng)管理模式上的經(jīng)驗(yàn)和不足,通過(guò)文獻(xiàn)分析法、實(shí)地調(diào)查法、訪談法等多種調(diào)研方法,闡明了內(nèi)部會(huì)計(jì)控制制度在醫(yī)院經(jīng)營(yíng)發(fā)展中的重要作用,認(rèn)為建立完善的醫(yī)院內(nèi)部會(huì)計(jì)控制制度,醫(yī)院能夠得到更好的管理,有利于提高醫(yī)院的經(jīng)濟(jì)效益,促進(jìn)各部門(mén)人員和諧共處,實(shí)現(xiàn)醫(yī)院的可持續(xù)發(fā)展。本文從醫(yī)院管理者的意識(shí)、員工素質(zhì)教育、體系建設(shè)、制度建設(shè)、電算化和監(jiān)督檢查機(jī)制多方面對(duì)我國(guó)醫(yī)院內(nèi)部會(huì)計(jì)控制制度不完善的原因進(jìn)行了探討,并針對(duì)不完善的原因提出了幾點(diǎn)改進(jìn)措施:一是要轉(zhuǎn)變管理者的觀念,提高內(nèi)部會(huì)計(jì)制控制意識(shí);二是要完善會(huì)計(jì)組織結(jié)構(gòu)建設(shè),形成完整合理的內(nèi)部會(huì)計(jì)控制體系;三是要重視財(cái)務(wù)部門(mén)、政府監(jiān)管的作用,健全醫(yī)院內(nèi)部會(huì)計(jì)控制制度;四是要健全內(nèi)部會(huì)計(jì)控制的監(jiān)督、檢查機(jī)制,加強(qiáng)獎(jiǎng)懲力度;五是要加強(qiáng)會(huì)計(jì)控制電算化程度,強(qiáng)化會(huì)計(jì)信息的可靠性和真實(shí)性;六是要提高會(huì)計(jì)人員總體素質(zhì)水平,充分發(fā)揮內(nèi)部會(huì)計(jì)控制制度執(zhí)行力。通過(guò)本文的研究,對(duì)我國(guó)建立科學(xué)而規(guī)范的醫(yī)院內(nèi)部會(huì)計(jì)控制制度具有一定的參考作用,對(duì)市場(chǎng)經(jīng)濟(jì)環(huán)境中醫(yī)院內(nèi)部管理提升具有較強(qiáng)指導(dǎo)作用。
[Abstract]:For modern hospitals in China, the internal accounting control system is very important and indispensable, it is an important part of the reform and development of hospital management system. An effective internal accounting control system can protect the safety and completeness of hospital property, ensure the accuracy and reliability of accounting information and materials, ensure the correctness and execution of leadership decisions, and promote the economy of business activities. Efficiency and effectiveness, and can take self-adjustment, restraint, planning, evaluation and control within the hospital. Through the analysis and study of the actual situation of Chinese hospitals, this paper summarizes the experiences and shortcomings of the management mode of Chinese hospitals, through literature analysis, field investigation, interview and other research methods. This paper expounds the important role of the internal accounting control system in the development of hospital management, and holds that the establishment of a perfect hospital internal accounting control system can help the hospital to obtain better management and improve the economic benefits of the hospital. To promote the harmonious coexistence of personnel in various departments and to realize the sustainable development of the hospital. This paper discusses the causes of the imperfect internal accounting control system of hospitals in China from the following aspects: consciousness of hospital administrators, quality education of staff, system construction, computerization and supervision and inspection mechanism. Some improvement measures are put forward for the reasons of imperfection: one is to change the manager's concept and raise the consciousness of internal accounting system, the other is to perfect the construction of accounting organization structure and form a complete and reasonable internal accounting control system. Third, we should attach importance to the role of financial departments and government supervision, and improve the hospital internal accounting control system; fourth, we should improve the supervision of internal accounting control, the inspection mechanism, and strengthen the rewards and punishments; and fifthly, we should strengthen the degree of computerization of accounting control. Strengthen the reliability and authenticity of accounting information, sixthly, improve the overall quality of accounting personnel, give full play to the implementation of internal accounting control system. Through the research of this paper, it has a certain reference function to establish the scientific and standard hospital internal accounting control system in our country, and has a strong guiding function to the promotion of hospital internal management in the market economy environment.
【學(xué)位授予單位】：燕山大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：R197.322

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相關(guān)碩士學(xué)位論文 前1條

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本文編號(hào)：2049485