公立医院内部控制有效性影响因素的实证研究

Empirical Research on Influencing Factors of Effectiveness in the Internal Control in Public Hospitals

目的研究公立医院内控建设、内控环境以及信息沟通等因素与医院内控整体效果的关联关系,发现单位层面影响内控体系充分发挥作用的关键因素。方法通过向全国范围内公立医院内部控制相关经济或管理岗位工作人员发放自行设计的调查问卷获得数据,利用数据挖掘手段寻找并分析内部控制各因素间关联关系。结果 (1)风险点控制符合内控要求、自编内控手册及建立内控评价手册与内控整体效果之间关联关系强;(2)经济活动相关职能部门间信息沟通情况与内控整体效果之间存在强关联关系;(3)"一把手"对内部控制的重视程度与部门、岗位和人员安排符合规范程度"有较强关联,与内控整体效果存在关联关系。结论应提高医院"一把手"对内部控制的重视程度,在内控建设中尽量利用自身力量建立内控手册,同时建立内控评价机制,重视医院内部的信息沟通和共享,促进内部控制的有效运行。

Objective To study the relationship between internal control construction, internal control environment and information communication in public hospitals and the overall effect of hospital internal control, and find out the key factors that influence the full play of internal control system at the unit level. Methods The data were obtained by issuing a self-designed questionnaire to the staff of economic or managerial posts related to internal control in public hospitals nationwide, and the correlation between internal control factors was found and analyzed by data mining. Re-suits （1） Risk point control meets internal control requirements, self-compiled internal control manual and internal control evaluation manual establish a strong correlation between the overall effect and communication situation; （2） There is a strong correlation between the information communication between the relevant functional departments of economic activities and the overall effect of internal control; （3） The attention of leader to internal control is strongly related to the compliance of department, post and personnel arrangement, and related to the overall effect of inter-nal control. Conclusion The hospital leader＇s attention to internal control should be improved, internal control manuals should be established through using our own strength as far as possible in the construction of internal control, at the same time internal control evaluation mechanism be established, the hospital internal information communication and sharing be paid attention to, and the effective operation of internal control be promoted.