Research On Internal Accounting Control System Of F Hospital

Internal accounting controls is a very important part of internal control.Effective internal accounting control can ensure the legal compliance of economic activities of the organization,ensure the safety and effective use of assets,ensure the authenticity and integrity of financial information,thus effectively prevent fraud and corruption.At present,there are many problems in the internal accounting control of some state-owned hospitals,which are generally manifested as the weak internal control environment,the lack of scientific and operable system,and the absence of internal supervision mechanism.Therefore,the establishment of practical internal accounting control system in hospitals is of great significance to the development of state-owned hospitals.Taking the current status of internal accounting control of F hospital as the starting point,and using the method of literature research,investigation and case analysis,this paper analyzes the problems and causes of internal accounting control in F Hospital from four aspects,work-unit level,risk assessment,business level,evaluation and supervision,and improves the internal accounting control system of F hospital with reformulating the flow chart of the business.Finally,this paper puts forward corresponding safeguard measures in view of the problems existing in F hospital,aiming at providing ideas and reference for other state-owned hospitals to construct the internal accounting control system with relatively reasonable standard.