构建公立医院经济合同内部控制体系初探

Exploration on Building Internal Contract Control System of Public Hospital

我国公立医院属于国家事业单位。在新医改的大背景下,我国公立医院的审计工作更要及时、合理、合法地调整战略,做到与时俱进,并根据实际情况重新构建以审计为主导力量的经济合同内部控制体系,以COSO框架及新框架中的17条原则、《企业内部控制基本规范》、《行政事业单位内部控制规范(试行)》中对内部控制的相关要求为理论基础,从内部环境、风险评估、控制活动、信息与沟通、监督五方面针对我国公立医院经济合同的内部控制进行研究,探索构建医院内部控制体系,加强医院经济活动的平稳程度,保证国有资产的安全和完整,进一步体现国有公立医院的公益性。

Public hospitals in China are public institutions. Under the new health care reform, public hospitals＇ audit need to adjust their strategies timely, reasonable and legally so as to keep pace with the context. It should rebuild its internal control system of economic contracts dominated by audit based on the actual situation. This system should base on the theory of COSO framework and 17 principles of the new framework, Basic Norms of Internal Control, Norms of Internal Control for Administrative Units （Trial）. This paper would study on internal control of the economic contract in China＇s public hospitals from five aspects, namely, internal environment, risk assessment, control activities, information and communication, as well as monitoring and explore to build hospital internal control system, strengthen stability of hospital economic activities, ensure the safety and integrity of state-owned assets, and further reflect the public welfare of state-owned public hospitals.