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我国医院内控制度的现状、问题与对策研究 被引量:1

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摘要 本文借鉴新修订COSO框架中的内部控制理论,对我国医院从内部控制环境、风险评估、控制活动、信息与沟通和监督等方面的现状进行了分析;进而指出了我国医院内部控制存在的问题,从而提出了适合我国医院内部控制制度的对策和方法。
作者 李欣
出处 《当代经济》 2015年第2期15-17,共3页 Contemporary Economics
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