摘要
借鉴企业内控管理的理念,对县级医院内部控制的运行现状进行深入分析,就如何构建和完善县级医院的内部控制体系提出一些思路和框架,有针对性地提出解决问题的具体对策。县级医院应从改善内部控制环境,完善风险评估机制,完善管理流程,强化控制活动,加强信息沟通与交流,加强内外部审计等方面构建内部控制体系框架,以实现对各类经济活动的有效监督。
To refer to the idea of the internal control management in enterprises,the author analyzes the present situation of internal control in hospitals at county provide some trains of thought and frame in establishing and improving internal control system, and puts forward the pointed countermeasures to handle the problems. Then the author concludes that hospitals at county level should establish framework of internal control system for the improvement in the environment of internal control, the mechanism for risk evaluation, the flow of management, enhancement of control activities, informa- tion communication and exchange internal and external audit so as to make effective supervision on all sorts of economic activities.
出处
《现代医院管理》
2014年第1期64-67,共4页
Modern Hospital Management
关键词
COSO
县级医院
内部控制
COSO
hospitals at county level
internal control
