摘要
目的分析公立医院内部控制建设现状,提出完善其内控体系的对策。方法以某市18家公立医院《2017年度行政事业单位内部控制报告》为依据,从单位层面与业务层面对公立医院内部控制的建设情况进行分析。结果随着内部控制建设的逐步推进,公立医院的内部控制建设取得了一定成效,但其内控体系仍存在不足与问题。结论加强内部控制人员与部门的专业性和独立性、提高医院内部控制“自生力”、注重关键业务环节风险点的防控、强化医院信息化能力建设有利于进一步完善公立医院内控体系。
Objective To analyze the current situation of internal control construction in public hospitals and put forward the countermeasures to improve the internal control system.Methods Based on the internal Control Report of administrative Institutions of 18 public hospitals in a certain city in 2017,the construction of internal control of public hospitals was analyzed from the perspective of unit level and business level.Results With the progressive development of internal control construction,the internal control construction of public hospitals has achieved some results,but its internal control system still has shortcomings and problems.Conclusion Strengthening the professionalism and independence of internal control personnel and departments,improving the“self-generating capacity”of internal control,focusing on the prevention and control of risk points in key business links,and strengthening the construction of hospital informatization capacity are conducive to further improving the internal control system of public hospitals.
作者
董波
伍洁洁
周金灿
马杰
洪学智
DONG Bo;WU Jiejie;ZHOU Jincan;MA Jie;HONG Xuezhi(School of management,Beijing University of Chinese Medicine,Beijing 100029,China;不详)
出处
《现代医院》
2021年第3期405-408,共4页
Modern Hospitals
关键词
公立医院
内部控制
成效与不足
Public hospitals
Internal control
Effectiveness and inadequacy
