| 建立医院会计电算化内部控制制度初探 |
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| 引用本文： | 刘朝燕.建立医院会计电算化内部控制制度初探[J].企业科技与发展,2010(2):97-99. |
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| 作者姓名： | 刘朝燕 |
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| 作者单位： | 重庆市渝北区双龙湖社区卫生服务中心,重庆401120 |
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| 摘 要： | 医院会计电算化的应用对会计内部控制工作提出了更高的要求，原有的手工会计核算方法下的内部控制制度已失去作用，不能适应会计电算化的特殊需要。对此，应该建立一整套电算化模式下的科学、可靠的内部控制制度，以保证会计信息真实、准确、完整以及数据资料的安全。
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| 关 键 词： | 会计 会计电算化 内部控制 制度建设 |
A Probe into the Internal Control System of Accounting Computerization in Hospital |
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| Authors: | LIU Chao-yan |
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| Institution: | LIU Chao-yan (Health Service Center of Chongqing Yubei District Shuanglong Lake Community, Chongqing 401120) |
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| Abstract: | The application of accounting computerization in hospital has required the internal accounting control work more, while the former manual accounting calculation methods has lost their effects in internal control system and cannot adapt to accounting computerization. In this case, we should build a scientific and reliable internal control system based on a set of computerization mode to ensure the authentic, accurate and complete accounting information and the safety of data. |
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| Keywords: | accountant accounting computerization internal control system construction |
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