大型医院加强经济活动内部控制的实践与思考

Practice and Consideration of Enhancing Internal Control over Economic Activities in Large-scale Hospitals

介绍了中山大学附属第一医院构建经济活动内部控制长效运行机制、多方位完善医院经济活动内部控制体系的实践探索。并针对经济活动中内控评价机制不完善、廉洁风险难以防控的问题进行分析与思考,以便更好地促进医院经济活动内部控制工作向纵深拓展。

This paper covers the practical exploration of constructing a long-term operating mechanism for internal control and improving in multi-dimension internal control in hospital economic activities. The authors analyze and consider the imperfect internal evaluation mechanism and the difficulty in preventing and controlling incorruption risk in economic activities,w hich promotes the internal control in hospital economic activities into development of scope and depth.