Research On Internal Accounting Control Of Hospital

In the context of economic globalization, international cooperation and competition intensified. In order to get a place in the market, Behavior of corporate accounting fraud have occurred frequently. Such as Enron and WorldCom, one trouble after following another, bringing a serious loss to investors, cause greatly panic. Many reasons lead to fraud behavior, but the lack of effective internal accounting controls is one of the most important. Internal accounting control is an important part of internal control, good internal accounting control can improve the quality of accounting information; protect the security and integrity of assets; ensure that relevant laws, rules and regulations are implemented. At the same time, the establishment of good internal accounting control system is an important aspect to achieve scientific management.In China, public hospitals possess the proportion of hospital has reached 90%, occupies the most market share, this is the result of implement planed economy. But now, under the condition of market economy, competition in medical market is fierce, if public hospital wants to keep its dominant position, it must pay attention to internal accounting control. However, due to the impact of the planned economy, a number of the hospital's internal accounting control environment is weak, most hospital leaders value Medical Technology and ignore finances, so haven't established internal accounting control; or lack of the correct understand of internal accounting control, only built some regulations, but not put it to practice; or the audit department cannot effectively perform, all of this lead internal accounting control couldn't realize its value. So some people use of these loopholes to invade and occupy hospital property, this kind of behavior cause huge loss to hospital, and thought-provoking. This paper will introduce some basic theory of internal accounting controls, analysis the status of hospital, and then aim to the defect to found the measures to improve the status.This paper will focus on improving internal accounting control environment and establish a good internal accounting control system and strengthen the internal audit three points to research the effective way to enhance the hospital internal accounting control. Lastly, use my unit-Chinese Medicine Hospital of Yueyang City as the case to discuss the hospital internal accounting control.