传统的会计信息质量,毋庸置疑将被新经济时期所要求的高质量的会计信息质量所替代,本文全方位地探讨了在信息化迅猛发展的新形势下,通过一些实际的案例阐述了医院如何设立内部和新的外部的监督机构管理模式--医院理事会内的会计师事务所对医院会计内部控制制度审计和改进,探讨了医院如何在内外监管的新的管理模式下,并在医院的新会计制度改革后,多方促进了医院内部会计内部控制制度工作的改进,并促使得医院的会计信息的质量大大地提高.%The current accounting system will be replaced in the rapid development of the society economy. The article discusses the rapid development of information processing and how to set up internal and external supervision and management mode using actual cases in hospitals. The hospital council of accounting firms audits and improves internal accounting systems in hospitals. With the discussion on new accounting system reform, and new modes of internal and external supervision of hospitals, we can promote hospital internal accounting control systems to improve the work and the quality of accounting information in various ways.
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