摘要
目的:研究公立中医医院财会监督与内部控制的协同路径,探讨财会监督与内部控制在医院财务管理中的重要作用及其相互关系。方法:分析公立中医医院的成功案例,提出在财务管理、预算控制、收支管理、采购管理、资产管理和合同管理等方面的协同路径。结果:财会监督与内部控制的有效协同能够显著提升医院财务管理水平,减少资金浪费,优化资源配置。结论:提出加强法规宣传、完善监督机制、提升技术手段等改进建议,为医院管理者提供理论支持与实践参考,推动医院管理的全面提升。
Objective:To study the collaborative path between financial and accounting supervision and internal control in public hospital of traditional Chinese medicine,and explore the important roles and interrelationship of financial and accounting supervision and internal control in hospital financial management.Methods:The successful cases of public hospital of traditional Chinese medicine were analyzed,and the collaborative paths in financial management,budget control,revenue and expenditure management,procurement management,asset management,and contract management were proposed.Results:The effective collaboration between financial and accounting supervision and internal control can significantly enhance the financial management level of hospital,reduce the fund waste,and optimize the resource allocation.Conclusion:The improvement suggestions such as strengthening legal publicity,improving supervision mechanisms,and enhancing technical means are put forward,in order to provide the theoretical support and practical reference for hospital managers,and promote the comprehensive improvement of hospital management.
作者
赵书平
陶燕琼
蒋丽萍
陈莫瑾
李宗虎
ZHAO Shuping;TAO Yanqiong;JIANG Liping;CHEN Mojin;LI Zonghu(Qujing Hospital of Traditional Chinese Medicine,Qujing 655000,Yunnan,China;Jinan University,Jinan 250024,Shandong,China;Huize County Health Financial Supervision Center,Huize 654200,Yunnan,China)
出处
《上海中医药大学学报》
2025年第S1期125-128,共4页
Academic Journal of Shanghai University of Traditional Chinese Medicine
基金
曲靖市哲学社会科学规划领导小组办公室规划课题项目(YLZZKT202427)
关键词
公立中医医院
财会监督
内部控制
协同路径
public hospital of traditional Chinese medicine
financial and accounting supervision
internal control
collaborative path
