公立医院要全面实施单位内部控制报告制度

Public Hospitals Should Implement the Internal Control Reporting System

目的:进一步加强公立医院内部控制建设,规范单位内部控制报告的编制,提高单位内部控制报告的质量。方法:全面收集和整理财政部历年颁发的单位内部控制相关文件,通过分析总结出各自的作用,梳理单位内部控制报告的内容,增强单位内部控制报告的操作性。结果:掌握单位内部控制报告的编制方法、程序和要求,有序开展内部控制报告的编制工作。结论:编制单位内部控制报告有利于反映单位内部控制的建立与实施情况。

Objective： To strengthen the internal control reporting system in public hospitals, standardize the establishment of internal control reports, improve the quality of internal control reports. Methods： Collect the relevant documents about internal control from the Ministry of Finance, sum up the contents to enhance the operability of internal control report. Results： To master the method, procedure and requirement of the internal control report, carry out the work of internal control report. Conclusion：The internal control report is good to the establishment and implementation of internal control.