TECHNOLOGYANDINFORMATION管理与信息化190科学与信息化2023年9月上会计信息化在公立医院内部控制中的应用韩梅1张琪茹21.山东医学高等专科学校附属医院山东临沂276000；2.中节能（临沂）环保能源有限公司兰山分公司山东临沂276000摘要医疗卫生事业的发展对公立医院内部控制提出了新要求，各公立医院为适应现代化发展趋势，应紧跟行业发展方向，积极创新内部控制理念及方式。目前，大型公立医院在内部控制中应用了会计信息化，对提高内控水平有一定的作用。但部分公立医院尝试将会计信息化应用于内部控制时受到诸多因素的限制，效果不佳，未来这些医院需充分意识到会计信息化与内部控制的关系，寻找二者的契合点。基于此，本文分析了公立医院内部控制中应用会计信息化的具体策略，对实际工作具有指导与借鉴意义。关键词医院内部控制；会计信息化；应用ApplicationofAccountingInformatizationinInternalControlofPublicHospitalsHanMei1,ZhangQi-ru21.AffiliatedHospitalofShandongMedicalCollege,Linyi276000,ShandongProvince,China;2.CECEP(Linyi)EnvironmentalProtectionEnergyCo.,Ltd.LanshanBranch,Linyi276000,ShandongProvince,ChinaAbstractThedevelopmentofthemedicalandhealthindustryhasputforwardnewrequirementsforinternalcontrolofpublichospitals.Inordertoadapttothetrendofmodernizationdevelopment,publichospitalsshouldcloselyfollowthedirectionofindustrydevelopmentandactivelyinnovateinternalcontrolconceptsandmethods.Atpresent,large-scalepublichospitalshaveappliedaccountinginformatizationininternalcontrol,whichhasacertaineffectonimprovingthelevelofinternalcontrol.However,somepublichospitalsarelimitedbymanyfactorswhenattemptingtoapplyaccountinginformatizationtointernalcontrol,resultinginpoorresults.Inthefuture,thesehospitalsneedtofullyrealizetherelationshipbetweenaccountinginformatizationandinternalcontrolandfindafitbetweenthetwoissues.Basedonthiscondition,thisarticleanalyzesthespecificstrategiesforapplyingaccountinginformatizationininternalcontrolofpublichospitals,whichhasguidingandreferencesignificanceforpracticalwork.Keywordshospitalinternalcontrol;accountinginformatization;application引言当下医疗卫生事业方面的竞争激烈，各公立医院越发重视内部控制...
