摘要
随着我国医药卫生体制改革的不断推进,公立医院内部控制体系的建设逐步规范,这对有效利用公立医院资源降低成本,提升公立医院运营效率,规范公立医院各项经济业务活动具有重要的意义。在回顾、总结国内外内部控制及公立医院内部控制发展历史的基础上,从内部控制的环境、风险评估、控制活动、信息与沟通及监督活动等五个方面系统梳理公立医院内部控制体系建设中存在的问题,并有针对性地提出发展对策,以期提高公立医院现代化管理水平。
The construction of internal control system in public hospital is gradually standardized with the continuous advancement of medical and health system reform in China, which is of great significance to effectively utilize resources to reduce costs, improve operational efficiency and standardize various economic and business activities of public hospital. On the basis of reviewing and summarizing the development history of internal control in public hospital and internal control at home and abroad, this article systematically concludes the existing problems in the construction of internal control system in public hospital from five aspects which are internal control environment, risk assessment, control activities, activities of information, communication and supervision. The article also puts forward development strategies for the construction of internal control system in public hospital, in order to improve the modern management level of public hospital.
作者
佘磊
SHE Lei(Nanjing No. 2 Hospital, Nanjing 210003, Jiangsu, China)
出处
《江苏经贸职业技术学院学报》
2019年第3期52-56,共5页
Journal of Jiangsu Institute of Commerce
关键词
公立医院
内部控制
体系建设
评价体系
信息化
public hospital
internal control
systematic construction
evaluation system
informationization
