The Research On The Improvement Of Internal Accounting Control In Large State-owned Hospital

The internal accounting control which is not only based on accounting but alsounlimited to accounting is an important part of internal control.At the same time，theinternal accounting control is a series of control method，measures，procedures anddynamic process improvement.As an advanced internal management system，it hasbeen generally used for various industries and in the modern economic life played animportant role in the modern economy.Modern enterprise and management practiceshows that effective controls is strong and out of control is weak while withoutcontrol is disorder.For a long time, the separation of property rights and managementrights in the state-owned hospitals causes a lot of problems，such as the weakinternal accounting control environment， imited attention in the perfection ofinternal accounting control system.Although many hospitals set up some internalaccounting control system，but it is inadequate and invisible.The quality of someaccounting practitioners in hospitals is low and the legal consciousness is lack.Theycan not meet the needs of the accounting work.In addition，the limited independenceof supervision and auditing department in hospitals can,t really develop supervisoryfunction.Some lawbreakers in the hospitals encroach on the state-owned assets bythe use of loopholes in management.The corruption of accounting practitionerswhich is more advanced and hidden occurs frequently and the amount ishuge.Through many real cases which reflect the current situation of internalaccounting control in state-owned large hospital as well as the existing problems，this paper will break the common study of internal accounting control which islimited to the theoretical and analyze profoundly the root causes.This paper quotesthe case of F hospital and a series of corruption to analyze the existing problemsabout the internal accounting control， to perfect the environment of internalaccounting control，to strengthen the control of Incomes control and accounting aswell as supervision，to strengthen the fixed assets management and to establish thereasonable budget control system. Finally on the basis of real date in the past threeyears，the paper estimates the validity of measurement.The results show that thesuggestions of author,s have realistic meanings to strengthen the internal accountingcontrol.