摘要
目的:通过对某地区21所三级公立医院贯彻落实"三重一大"制度中关于大额资金使用集体决策制度的实施情况进行汇总和定量评价,探讨"三重一大"制度制定标准与医院资产规模间存在的关系,为推进公立医院"三重一大"制度建设、找出薄弱环节、提高管理水平提供依据。方法:选取具有代表性的指标共8项,用SPSS软件进行主成分分析和聚类分析。结果:公立医院"三重一大"制度建设中大额资金执行标准制定情况与医院资产规模无直接关系。结论:公立医院大额资金审批程序规范性不足,财务管理内部控制体系不健全,需要全面加强公立医院财务管理内部控制制度建设,以推进"三重一大"制度的贯彻执行。
Objectives: To analyze and assess the implementation status of 'three importance and one greatness' decision making system, to explore the relationship between the criteria of 'three importance and one greatness' decision making system and hospital asset scale, to give some evidence on finding out weakness and improving management of 'three importance and one greatness' decision making system by analyzing large amount of fund use in 2l tertiary hospitals in a district. Methods: A total of 8 indicators were selected to give a principal component analysis and cluster analysis by SPSS. Results: There is no direct relationship between the implementation of large funds in public hospitals and the size of the assets of the hospital. Conclusions: Large public hospital funding approval procedures lack of normative. The internal control system of financial management is not perfect, it needs to strengthen the public hospital financial management and internal control system construction to promote 'three importance and one greatness' decision making system implementation.
作者
常鸿翔
程薇
CHANG Hongxiang CHENG Wei(School of Management, Beijing University of Chinese Medicine, No.11, North 3rd Ring Road, Chaoyang District, Beijing, 100029, PRC)
出处
《中国医院》
2017年第11期33-35,共3页
Chinese Hospitals
关键词
“三重一大”制度
公立医院
综合评价
'three importance and one greatness' decision making system, public hospital, comprehensive evaluation