[1]许琳,陆丽琴.医院财务内部控制现状及发展对策研究[J].西部中医药,2020,33(06):60-52.[doi:10.12174/j.issn.1004-6852.2020.06.16]
　XU Lin,LU Liqin.Research on Current State of Hospital Financial Internal Control and Development Countermeasures[J].Western Journal of Traditional Chinese Medicine,2020,33(06):60-52.[doi:10.12174/j.issn.1004-6852.2020.06.16]
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医院财务内部控制现状及发展对策研究
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《西部中医药》[ISSN:2096-9600/CN:62-1204/R]

卷:
33
期数:
2020年06期
页码:
60-52
栏目:
出版日期:
2020-06-15

文章信息/Info

Title:
Research on Current State of Hospital Financial Internal Control and Development Countermeasures
文章编号:
1004-6852(2020)06-0060-03
作者:
许琳，陆丽琴
甘肃省中医院计划财务处，甘肃 兰州 730050
Author(s):
XU Lin, LU Liqin
Financial Department, Gansu Provincial Hospital of Traditional Chinese Medicine, Lanzhou 730050, China
关键词:
新医改; 医院财务; 内部控制; 管理体系
Keywords:
new medical reform;  hospital finance;  internal control;  management system
分类号:
R197.324
DOI:
10.12174/j.issn.1004-6852.2020.06.16
文献标志码:
A
摘要:
新医改政策的实施，不仅给老百姓带来了实惠，也给医院运营带来了重大的机遇和挑战。本文根据当前医院财务内控中存在的问题，提出了针对性的措施，从而更好地发挥财务内控对医院经济活动的监管和风险防范作用，为医院发展提供保障。
Abstract:
The implementation of new medical reform policy could not only bring real benefits to the people, but also bring great opportunities and challenges to hospital operation. According to the issues existed in current hospital financial internal control, targeted measures were raised, exerting financial internal control to supervise and guard against the risks of hospital economic activities, and providing the guarantee for the development of hospital.

相似文献/References:

[1]杨继红.新医改对公立医院经济运行的影响及对策研究[J].西部中医药,2018,31(08):48.
　YANG Jihong.Analysis of the Influence of New Medical Reform on Economical Operation of Governmental Hospital and Study on the Countermeasures[J].Western Journal of Traditional Chinese Medicine,2018,31(06):48.

备注/Memo

备注/Memo:
收稿日期：2019-04-15作者简介：许琳(1986—)，女，硕士学位，会计师。研究方向：会计理论与方法。
更新日期/Last Update: 2020-06-15