A Probe into the Internal Control System of Accounting Computerization in Hospital
Liu Chao-yan
Abstract
Liu Chao-yan
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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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.
Key concepts: Accounting, Accounting information system, Control (management), Work (physics), Internal control, Mode (computer interface), Set (abstract data type), Cost accounting