内部控制规范在医疗机构合同管理中的应用

INTERNAL CONTROL STANDARDIZATION APPLIED IN CONTRACT MANAGEMENT OF MEDICAL ORGANIZATION

在现代复杂的经济活动中,合同已成为重要契约形式。受限于管理意识的薄弱及缺乏理论依据,医疗机构对合同的管理存在着诸多问题。本文结合财政部近年对内部控制的新规范,提出通过完善权责分离的内部牵制机制、明确的授权、内部的会同审核等流程,来加强对合同的监督管理,实现医院经济效益的最大化。

Contract has been a very important contractual means in modern economy. Due to the weak management concept and theoretical basis, problems occur in the management of contract by hospitals. Base on the latest rules made by the Ministry of Finance in recent years, to enhance supervision and management of contracts, maximize financial benefits for hospitals, this essay states that the process including internal control systems on perfecting the separation of rights and obligations, clear empowerment, internal cooperated auditing should be taken.