A Study On The Internal Accounting Control System In Publichospital

With authenticity, integrity, objectivity in terms of the legitimacy and effectiveness of the financial control activities to ensure that the relevant laws, rules and regulations implementing the like to develop and implement a series of control methods, measures and procedures called internal accounting controls system, which is an important component accounting control system. Now the internal management has been widely used in various industries play an important role in social management, internal management system will undoubtedly become the product into the generation of progress, "uncontrolled chaos, out of control is weak, the strong have control," which the resulting data is a modern enterprise management, the internal management in a modern sense. Quite a long time, because a sound internal accounting control system, improve the internal control system did not cause much attention, the hospital’s internal accounting control system and the separation of its right to operate the property leaving some hospitals accountants internal control system for the comparison of ideology indifferent. To improve the internal control system and aspects of sound internal accounting control system and so is not fully pay attention to. Even some hospitals to establish a number, but also tantamount to consider set, no execution.Thus, the use of hospital management loopholes, some accountants and some of the offenders to find ways to use various means to misappropriation of state assets this is because there is no sound internal control system for the regulation, supervision and lack of independence of the hospital audit department can not really exercise their functions, worthy of alert. Therefore, able to use basic real examples, the paper described the current internal control system in public hospitals, the problems and the current situation, and to break the previous analyzes relevant aspects of the article being bound by theory, and with a view to a deeper analysis of the reasons cause a problem. On the inauguration of a hospital in Jilin example to discourse, to the hospital of internal accounting controls to analyze the problems, combined with corruption cases in recent years accounting charge personnel occurred, made the following six aspects of the improved method; ① Strengthening Professional Accountants enhance the moral literacy; ② in ideological aspects, enhance risk awareness ③ for the establishment of the hospital’s internal accounting control system will be enhanced. ④ strengthen enforcement of internal accounting control system; ⑤ to strengthen the Internal Audit and Oversight hospital; ⑥ strengthen revenue under the control of the hospital’s information system. These aspects of the proposed improvements for public hospitals, internal accounting control system has a sense of the actual operation.