State-owned Large-scale Hospital Internal Accounting Controls The Improvement Suggestion

Internal accounting control is the important internal component of control, it not only bases on Accountant Yu, but also it is a series of control methods, measure, procedure and the dynamic improvement process. As one kind of the advanced unit internal management systems, it already generally used for various professions and is playing the vital role in the modern economic life. The modern enterprise and the management practice indicated:"must control strongly, out of control weak, uncontrolled chaotic."Since long ago, because of the speration of management right and asset right of the hospital, some hospital's internal accounting control environment is weak, and the internal accounting control system, the internal consummation control system has not been paid much attention; Although some hospitals have established the internal accounting control system, but the execution strength exists only in name; Some accountants in the hospital has low personnel quality and simple legal awareness.This cannot meet the need of the accountancy. In addition, as a result of the system question, the auditing surveillance department of the hospital lacks the independence, it is unable to display the surveillance function truly. Using these management cracks of the hospital, some unlawful elements invade the state assets wantonly. The corruption cases of the accounting personnels sometimes occur, and the bigger amount, the advanced and covert committing method must be thought-provoking. This article will break the other article's weak point of merely therotical analysis and quote the multi-pile real cases to reflect the present situation and existence question of the state-owned large-scale hospital's accounting internal controls.It will analyze the deep-rooted reasons of this problem and discover the essential control point of it. This essay will explore the practical effective method of internal accounting controls mainly from the following seven perspectives ,namely the perfect environment control, the strong construction control, the science rigorous internal accounting control the organization system,, the management audit surveillance, the medical cost control, the fixed asset control and the information technology control.