专科论文格式要求——浅谈医院内部会计控制

1、广西财经学院毕业论文（设计）、调查报告（本 科）题 目 名 称 浅谈医院内部会计控制 系 （部） 继续教育学院 专 业 会计学 班 级 2008级 学 号 2008151090622 姓 名 陆 晖 指导教师 王彩艳 论文完成时间 2010 年 2 月 3 日目 录摘要2关键词 2一、医院内部会计控制的重要意义及国内研究的状况2（一）加强医院内部的会计控制，有利于医院管理者的科学管理和决策2（二）有利于医院领导者准确考核下属人员，实施科学管理2（三）有利于杜绝或减少违法违纪事件的发生2（四）有利于医院领导班子的团结和廉洁2（五）有利于锻炼会计队伍，提高会计人员的政治和业务素质2 二、医院内部会

2、计控制的现状及原因3（一）部分医院领导法纪观念淡薄，视会计法如儿戏3（二）会计人员的政治素质差3（三）会计信息失真3（四）费用支出失控，潜在亏损增加3（五）违法违纪现象时有发生3三、医院内部会计控制的设想及建议4（一）加强领导监管4（二）加强对医院领导的法纪教育4（三）加强对会计人员的素质教育4（四）建立健全医院内部的会计控制制度4（五）强化外部监督5参考文献 5致谢5浅谈医院内部会计控制学号：2008151090622 姓名：陆晖 专业：会计学 摘要：医院内部会计控制是指医院为了保护资产安全、完整，提高会计信息质量，确保有关法律法规和规章制度及单位经营管理方针政策的贯彻执行，避免或降低风险，

3、提高经济效益和管理效率。实现医院内部会计控制具有全方位、多元化和多层次的特点，它的主要内部包括预算控制、收入控制、支出控制、货币资产控制、药品及库存物质控制、固定资产控制、工程项目控制、外资投资控制、债权债务控制、财务电子信息化控制和监督检查等。因此，就目前的情况而言，如何加强医院内部的会计控制，是值得研究的问题。关键词：医院；内部会计控制一、医院内部会计控制的重要意义及国内研究的状况（一）加强医院内部的会计控制，有利于医院管理者的科学管理和决策。就内部控制学而言，首次对内部控制做出明确定义的是1949年美国会计协会（aia），即：内部控制包括组织机构的设计和企业内部采取的所有相互协调的方法和

4、措施，是对于保护企业的财产，检查会计数据的准确性，提高经营效率，促进企业执行既定的管理政策。并且把内容控制的内部概括为会计控制和管理控制。鉴于国际、国内的基本情况，为了适应市场经济的发展需要，我国的立法机构，通过艰苦的努力，于1999年10月颁布了会计法，有关部门从2001年以来，相继发布了内部会计控制规范基本规范（试行）（简称“基本规范”）、 内部会计控制规范货币资金（试行）、内部会计控制规范采购与付款和内部会计控制规范销售与收款等，就货币资金、采购与付款、销售与收款作了明确规定，这都充分说明了会计内控的重要性。特别是面临市场经济的竞争，为避免医院在竞争中不被淘汰，医院管理者迫切需要会计系统

5、不仅能在事后提供财务核算信息，更需要为未来经营管理提供科学的决策信息，这是会计系统的职能所在。因此，加强内部会计控制是医院领导者科学决策的需要。（二）有利于医院领导者准确考核下属人员，实施科学管理。为了实现医院的规范管理，改善经营状况，达到医院的发展目标，医院的领导者，必须参照会计系统反映计划执行过程与决策，实施过程的实际数据，同体现医院整个经营环节进行目标的预算、标准、定额等进行分析比较、评价与考核，准确地实行科学管理。（三）有利于杜绝或减少违法违纪事件的发生。近年来，由于医院领导及上级领导，缺乏对医院内部会计控制重要性的认识，对医院内部会计控制检查督促不力，使医院内部会计控制乏力，导制各级

6、医院出现了较多的违法违纪案件。如收受贿赂、贪污公款、挪用资金、开取虚假发票、私分公款等。（四）有利于医院领导班子的团结和廉洁。实践证明，绝大多数医院班子的不团结现象是出自医院内部会计内控失效，提供数据信息不真而引起医院班子呈内讧，互相猜疑、互不相信，在团结上造成严重影响；同时相当部分违法违纪案件，都与内部会计控制失效，有领导参与的违法违纪案件。因此，抓好会计的内控，对医院领导班子的团结和廉洁有着十分重要的作用。（五）有利于锻炼会计队伍，提高会计人员的政治和业务素质。就现状而言，由于我国社会主义市场经济的体系建立的时间不长，对市场经济条件下，其内部控制的理论研究时间尚浅，就会计的内部控制除199

7、9年10月颁布的会计法，2001年发布的内部会计控制规范基本规范（试行）（简称“基本规范”）、 内部会计控制规范货币资金（试行）、内部会计控制规范采购与付款和内部会计控制规范销售与收款等，再出未出台过操作性强的有关规范。特别是像医院这样的事业性质企业管理的单位，就如何加强内控的相关操作性强的规范根本没有，因此要加强医院的内部会计控制，保证医院的健康生存和发展，杜绝违法违纪现象的发生，会计就要充分履行自己的职责，充分发挥其职能和主观能动性，只有这样，其内控才能不失效，这就要求会计人员自觉遵纪守法，弄通弄懂业务，无疑将是对会计人员政治业务素质提高起到促进作用。二、医院内部会计控制的现状及原因一九九

8、九年十月修订通过的会计法和二00一年财政部以财会（2001）四十一号文发布的内部会计控制规范基本规范（试行）及货币资金、采购与付款、销售与收款等规范的实施，对整顿和规范社会主义市场经济秩序，强化医院内部的会计控制发挥了重要作用。但是，由于种种原因和因素，我国多数或相当部分医院尚未建立或健全内部会计控制制度，即使建立或健全了内部会计控制之度，其控制也明显失效，其主要表现在：（一）部分医院领导法纪观念淡薄，视会计法如儿戏。如有的医院领导把医院视为为私立医院，会计出纳视为个人的会计出纳，医院的财产和资金视为己有财产和资金，说怎么处理就怎么处理，心目中根本或基本就不存在什么会计法和什么会计内部控制规范

9、，医院内部的会计控制完全失效。（二）会计人员的政治素质差。近年来，由于会计队伍迅速扩大，但对会计人员思想教育、业务培训等方面的工作未能跟上，即使有培训，也是走行式，没有达到提高会计人员素质的效果；有的会计人员根本不具备从业资格，靠人情关系混进会计队伍，他们的政治素质差，法纪观念不强，对医院领导的错误做法不坚持原则，不按会计法的有关规定办，更不坚持基本规范的规定，听之应之，讨好于领导，他们没有不敢造的报表、没有不敢花的钱；保本人之所得，保本人之宝座，甚至有的会计人员还参与违法违纪活动。（三）会计信息失真。部分医院由于会计工作秩序混乱、核算不实，造成了会计信息的严重失真。如常规性的印单(票)分管制

10、度不严；重要空白凭证保管使用失控；会计凭证的填制缺乏合理有效的原始凭证支持；人为捏造会计事实、篡改会计数据；设置账外账、乱挤乱摊成本、隐瞒或虚报收入和利润；资料不清、债务不实等现象时有发生。（四）费用支出失控，潜在亏损增加。一些医院为了搞活经济，给予其二层机构一定的业务经费，导致二层机构的相关人员开支大手大脚，挥霍浪费，使本来微利的医院出现亏损；有的医院由于财产物质管理失控，存货采购，并对存货发出不按规定手续办理，不与会计记录相核对；对采购的货物及药品的验收、保管、运输、付款等责职未严格分离；对多年的毁损、报废、短缺、积压、滞销等不做处理，致使巨额潜亏隐藏在库存中，再加上经济往来中审查制度不健

11、全等，造成了国有资产的大量流失。（五）违法违纪现象时有发生。由于内部会计控制乏力，部分医院的主要领导及分管财务的领导、业务经办人员、财务人员等利用业务往来和内控不严和漏洞，大量收受贿赂、贪污公款、挪用资金，甚至与外部不法商人相勾结，利用虚假发票非法侵占国有资金。并且还有乱收费多收费的现象，笔者所在的县的一个基层医院，以院领导为主的三人，两年内乱收或多收患者的费用近十万余元进行私分，落得过被判缓刑，开除公职的悲产结局。上述问题的出现，原因是多方面的，归纳起来，主要在以下几个方面：（1）卫生部门的上级领监管、教育不力；（2）医院领导法纪观念淡薄；（3）会计人员综合素质低下；（4）医院内部会计控制制

12、度不健全；（5）外部的监督检查乏力等。三、医院内部会计控制的设想及建议（一）加强领导监管。各级卫生部门的领导，是各级医院的直接领导人，对各级医院贯彻落实会计法，具体组织实施内部会计控制规范负有直接责任。如果各级卫生部门的领导坚持对法纪负责，经常过问或检查、督促各级医院领导，树立法规意识、法纪意识，坚决执行会计法，按内部会计控制规范处理业务中相关的问题，笔者认为，我国医院内部的会计控制将会出现一个好的局面。（二）加强对医院领导的法纪教育。各级医院的领导大多数或者绝大部分都是治病救人的能工巧匠，在治病救人方面都有自己的专业特长。但就如何加强医院的管理，学法、懂法、用法方面其思想和行为可能还有一定的

13、差距。他们中间的一部分甚至绝大部分人的思想还停留在传统的家长式的管理观念上，认为我是领导，一切得按我的办，我说算，把医院管得像私立医院一样，当然，这种家长式的管理办理，对某些医院领导是有百利而无一害。说句实在话，就是非常精通医院管理的一些领导，又有多少人去学过会计法，看过内部会计规范，因此，医院内部的会计控制又如何控制，所以，要加强医院的内部会计控制，首先就得加强医院领导的法纪教育，提高其法纪观念，才有可能使医院内部会计控制工作顺利开展。（三）加强对会计人员的素质教育和业务培训。对会计人员的素质教育主要在两个方面，即政治素质和业务素质。在素质教育方面，主要解决好四个方面的问题：一是解决好会计人

14、员的人生观、价值观，处理好国家、集体和个人利益的关系，增强搞好内控的信心；二是通过素质教育，正确处理好上级和下级、法纪和业务的关系，树立法纪面前人人平等的思想，增强执法的决心；三是清楚、明确其业务职能，掌握执法的本领，实现其准确内控；四是解决好会计的责任意识问题，主动发挥其职能，不然上级领导如何加强监管、医院领导法纪观念再强，其实现医院会计内控的目标仍然是一句空话。在业务培训方面，加强对会计人员的继续教育，要特别重视对那些业务能力差的会计人员的基础业务知识培训，以提高其工作能力，减少会计业务处理的技术错误。（四）建立健全医院内部的会计控制制度。内部控制作为一个组织自我调节和自行制约的内在机制，

15、处于医院中枢神经系统的重要位置。健全有效的内部会计机制，不仅能保证医院会计信息的真实正确、财务收支的有效合法和财产物质的安全完整，还能保证一个组织经营活动的效率和效果，就目前而言，所出台的会计法及内部会计控制规范是对全国所有的企事业单位的。作为医院属企事业两者并属的特殊单位，其内部会计控制如何开展，应有其操作性较强的规章制度。在国家立法机构未出台具体规范前，卫生部门的上层（如卫生部）应制订出操作性强的临时制度，以保证医院会计人员的权力义务相一致，保证会计人员在相关的业务范围内，有参与研究和了解情况的权力，有效地实施事前审核、事中复核和事后监督。保证医院内部会计控制的作用，减少和避免资金财产和物

16、质的损失，杜绝和基本杜绝可能发生的违法违纪作为。（五）强化外部监督。为了加强监督力度，我国已基本形成了包括党委、政府、司法、社会、舆论监督（如财政、审计、税务、纪律、社会、广播、报刊、舆论等）在内的监督体系，但由于各种监督功能交叉，标准不一，有的甚至以平衡预算和创收为目的，导致监督弱化，未有形成监督合力。因此，要保证医院内部会计控制的力度，有关监督部门，在合理分工，建立健全岗位职责，注意加强信息交流，互通情报，形成合力，定期、定向、定时监督检查。同时，有关部门还要抓好注册会计师的职业质量监管，使注册会计师的社会监督到位；还要鼓励和支持广播电视、报刊等新闻媒体对医院的违法违纪行为曝光，充分发挥舆

17、论监督的作用。总之，加强医院内部会计控制是一项复杂而艰巨的工作，它涉及面广，但笔者认为，就目前的情况而言，只要在上述五个方面下功夫，医院的内部会计控制会得到较大的加强，医院的管理将会步入新的台阶，医院的经济效益和社会效益将会得到明显的提升。医院内部会计控制对医疗卫生体制的改革和发展起着重要作用，进一步充分发挥内部会计控制对医疗卫生体制改革的促进作用，是当前医院面临的一个迫切而重要的课题。参考文献：1 冯敬秀.企业内部控制制度存的问题及对策j.财会通讯：现财版.2008.102胡文军.医院内部会计控制体系建设浅析财会通讯(理财版)，2008（7)3朱丽新.建立并完善医院内部会计控制辽宁师专学报(

18、社会科学版)2008.4田国英.内部会计控制在医院管理中的运用经济师，2008 (8)5朱照兴. 医院内部会计控制体系的设计与实践.管理观察，2008 (6)致谢：这篇论文的完成，标志着我函授本科学习生活即将告一段落。本论文是在王彩艳老师的悉心指导下完成的。从课题的选择到论文的最终完成，王老师始终都给予了细心的指导和不懈的支持。王老师她严谨细致、一丝不苟的作风一直是我工作、学习的榜样；她循循善诱的教导和不拘一格的思路给予我无尽的启迪，她不辞辛苦地给我提供了许多的宝贵建议，在选题上给予多方面的指导，并且对我写作的过程也尤为关心，对于我遇到的问题进行了耐心细致的解答。在论文最后的修改过程中，王老师

19、更为认真，提出了许多有针对性、实质性的建议。在这次论文的写作过程中，我对专业知识有了更进一步的了解，而且王老师严谨的治学态度、认真的工作精神深深感染了我，将对我以后的学习、工作产生深刻而长远的影响。还有感谢全州县财政局函授站的各位老师和班上同学们一如既往的支持与关心。在论文即将完成之际，我的心情无法平静，从开始进入课题到论文的顺利完成，有过多少可敬的师长、同学、朋友给了我无言的帮助，在这里请接受我诚挚的谢意！河南省高等教育自学考试英语专业本科毕业生毕业论文（英文题目）lake poets in the history of english literature（中文题目）英国文学史上的“湖畔诗

20、人”专 业 名 称 ： 英语专业本科 论文作者姓名 ： 刘志辉准 考 证 号 ： 078203200008论 文 类 型 ： 文学批评论文完成日期 ： 2006/08/26联 系 方 式 ： 河南省辉县市第二职业高中lake poets in the history of english literature摘要: 湖畔诗人就是一组英国诗人,samuel taylor coleridge, robert southey, and william wordsworth.他们居住在英格兰东北的湖区,是18世纪至19世纪时期浪漫主义运动的一部分.受到法国大革命和英国工业革

21、命的影响,他们在诗歌创作方面做了大胆的 改革,无论是在诗体语言还是在主题。的选择上都有独到的见解. william wordsworth 被人喻为自然的膜拜者. samuel taylor coleridge 不但是著名的诗人也是一流的文学批评家. 然而robert southey却更为将精力注意到人人平等的大同社会上来.abstract: the lake poets or lake school was a group of english poets: samuel taylor coleridge, robert southey, and william wordsworth. the

22、y lived in the lake district in northwestern england. this group was part of the romantic movement of the late 1700s and early 1800s. they were inspired by the french revolution and the english industrial revolution. they made bold experiments on poetry writing, no matter on poetry language seeking

23、or subjects. wordsworth was regarded as worshipper of nature. coleridge was not only a poet but also a critic. while southy pay more his attention to his democratic community in america known as pantisocracy. 关键字: 浪漫主义时期,自然,超自然,想象,改革,简化语言,内在世界,精神实质,平常生活,民主,大同社会key words: the romantic period, nature,

24、 super nature, imagination, innovation, simple language, inner world, spirit, common life, democratic, pantisocracyoutlinethesis: lake poets, samuel taylor coleridge, robert southey, and william wordsworth, marks the beginning of romanticism. they improve the poetry writing with an entire new concep

25、tion, especially they composed their poems about nature and imagination, which is very different from those in neoclassical period.(1) the background of lake poets:1the french revolution and the english industrial revolution 2influence of the economic exploitation(2) features of lake poets:1they exp

26、lored new theories and innovated new techniques in poetry writing. 2they believed that poetry could purify both individuals and society. a nature b imagination and inspiration(3)william wordsworth1career 2mayor features in poetry writing and classification of his works samuel taylor coleridge his wo

27、rks. 1career 2 mayor features in poetry writing and classification of his worksrobert southey 1career 2mayor features in poetry writing lake poets in the history of english literature the english romanticism as a historical phase of literature, is generally said to have began in 1798 and ended in 18

28、32. however, at this great period, there are three great poets who cannot be ignored, samuel taylor coleridge, robert southey, and william wordsworth. these three poets are known as the lake poets, because they once settled at dove cottage in crasmere, westmoreland, the loveliest spot in the english

29、 lake district. the lake poets play a transitional role between old and new styles in the poetry development in literature history especially in the english history. in their works we see the influence from both the past and the modern.(1) during the romantic period, there have been great changes in

30、 both european society and economy, which were actually provoked by two important revolutions, the french revolution and the english industrial revolution. and as a result, some of the great imaginative writings in the romantic period sprang from the confrontation of radicals and conservatives at th

31、e close of the 18th century. while the lake poets choose nature, imagination as their poetic subjects, other great poets, such as george gordon byron, showed a lasting contempt for what he considered the commonplace and vulgarity of the lake poets. because they think the lake poets, to some extent,

32、are too conservative in their period. the other key element for the exiting of the lake poets is the cruel economic exploitation. as a consequence of the english industrial revolution, the european society emerged a new labor class. though the social wealth had been increased by several times, it wa

33、s only the rich who owned this wealth. the majority of the people were still poor, or even poorer. the romantics with the lake poets as a leader saw both the corruption of the feudal societies and the exploitation in modern capitalist society. under such condition, the lake poets emphasized the spec

34、ial qualities of each individuals mind. wordsworth the solitary reaper, coleridge frost at night, southy winter are all such poems.so we can see they pay more attention to portray the individuals experience. its a typical character of the lake poets to place the individual at the center of art in or

35、der to express his or her unique feelings and particular attitudes. (2) with the coming of the french revolution in 1798, and the primarily agricultural society replaced by a modern industrialized one, these three poets inspired an entire new poetic revolution. at first, they started a rebellion aga

36、inst the neoclassical literature. they explored new theories and innovated new techniques in poetry writing. as we all know, the neoclassicists had some fixed rules and laws for almost every genre of literature. poetry should be lyrical, didactic satiric or dramatic and be strictly guided by princip

37、les. the neoclassicists also emphasized upon reason and intellect. however, the romantics started a poetic revolution. samuel taylor coleridge, robert southey, and william wordsworth, with the publication of lyrical ballads, were the major representatives of this movement. we can get such ideas from

38、 the following examples: the ancient mariner written by coleridge; the prelude_(1) written by wordsworth. in these famous poems, we can see they have made bold experiments in poetic language, versification and design. second, they believe that poetry could purify both individual and the society. at

39、one hand, they chose to live by the lakeside so as to escape from the rational and ugly society. at other hand, they also want to achieve their wishful society in the imagination. 1imagination and inspiration, defined by coleridge, is regarded as something crucial for true poetry. “kubla khan”, as w

40、e all know, was composed in a dream after coleridge took opium. “so twice five miles of fertile ground, with walls and towers were girdled round; and there were gardens bright with sinuous rills, where blossomed many an incense-bearing tree; and here were forests ancient as the hills, enfolding sunn

41、y spots of greenery. ”_(2) when we read these great lines, we are deeply impressed by the image of the river, the magnificent palace and other marvelous. we can hardly believe they were worked out in his unconsciousness. similar examples can also be found from works of robert souhey, which contained

42、 a lot of vaguely hindu tales. 2 the nature world is the first thing coming into poets imagination. “i wandered lonely as a cloud, the floats on high over vales and hills, when all at once i saw a crowd, a host, of golden daffodils; besides the lake, beneath the trees, fluttering and dancing in the

43、breeze._(3) wordsworth wrote this beautiful poem of nature after he came across a long belt of gold daffodils along the waterside. in this poem, nature is not only his source of imagination but also his poetic subject. but when we read it a second time, maybe we can realize that the writer want to r

44、ecollect the beauty of nature in his mind while he is in solitude. (3)since the lake poets refers to three great english poets, lets appreciate them respectively. 1william wordsworthwilliam wordsworth is a leading figure of the english romantic poetry. the most important contribution he has made is

45、that he has not only started the modern poetry but also changed the course of english poetry by using ordinary speech of the language and by advocating a return to nature. william wordsworth was born in an attorney family. as a young boy, he developed a keen love of nature, which influenced all his

46、rest life. after the french revolution, his heart was stirred and his imagination fired. however, william wordsworth was conservative in politics, which percy bysshe shelley and george gordon byron were strongly against. william wordsworth had a long poetic career. though his life, he finished many

47、poem volumes. but maybe the most famous one is lyrical ballads. that is because this volume is different from his early poetry, with an uncompromising simple language and fusion of natural description. the prelude is also among his best works and is regarded as one of william wordsworths greatest wo

48、rks by many critics. because he expressed his philosophy ideas in it .to him, life is a cyclical journey, in which the beginning finally turns out to be its end. according to the subjects, william wordsworths short poems can be classified into two groups: poems about nature and poems about human lif

49、e. a. william wordsworth emphasized the picturesque scenes and gave the reader the very life of nature. he is regarded as the worshipper of nature. but we can also find a deeper moral awareness in his poems. to him, nature acts as a bridge between human and certain circumstance.we stood together; an

50、d that i, so long a worshipper of nature, hither came unwearied in that service: rather say with warmer love - oh! with far deeper zeal of holier love. nor wilt thou then forget, that after many wanderings, many years of absence, these steep woods and lofty cliffs, and this green pastoral landscape,

51、 were to me more dear, both for themselves and for thy sake tintern abbey is one of his masterpieces on nature. in this poem we can find the coordination between the wanderers thoughts and the natural scenes. b. the joys and sorrows of the common people are also his usual subject. his sympathy alway

52、s goes to the suffering poor. the lucy poems describes a young country girl living a simple live in a remote village. in this poem, william wordsworth used simple language to give the readers the scenes and events of everyday life. in his opinion, the speech of ordinary people was the raw material o

53、f poetry writing. by using limited language, wordsworth worked out an eternal theme, love and loss, time and death. the solitary reaper to a highland girl are all his masterpieces about human life. 2.samuel taylor coleridge samuel taylor coleridge is a son of a clergyman. when he was young, he was a

54、 lonely sad boy, full of dreams in his mind. however after having met robert southy, he was inspired by the radical thinkers with their idealism. he even joined the robert southy in plotting a democratic community in america, named pantisocracy. but generally speaking, he was a conservative poet. he opposed the rationalistic trends of the 18th century thought. in his opinion, a poet should realize the vague intimation derived from his unconsciousness without sacrificing the vitality of the inspiration._(4) samuel taylor coleridge is also a good critic in his period. his lectures on shakespea