公立医院现金收支管理风险点捕捉与控制

Looking For and Controlling Risk Points in Public Hospitals' Management of Cash Receipts and Payments

当前,对公立医院内部控制规范性要求日益提高。现金是公立医院中流动性最强的资产,也是公立医院加强内部控制的重点内容之一。笔者对公立医院现金收支管理的关键环节进行梳理,捕捉其中可能存在的风险点,描述风险的主要表象和存在原因,进一步探讨加以完善的措施。

At present,the internal control standards of public hospitals are becoming more and more demanding.Cash is not only the most liquid asset but also one of the key contents of strengthening internal control in public hospitals.This paper looks for main links of cash management in public hospitals,captures the possible risk points,describes the main appearance and causes of risks,and further explores the measures to be perfected.