卫生事业单位执行内部控制制度的思考

The Thought on Internal Control System of State-run Health Care Enterprises

内部控制制度作为卫生事业单位一项重要的组织、管理制度,是确保卫生事业单位安全有效运行的关键。内部控制制度作为完整的财务和其他控制体系,包括组织结构、控制目标、方法程序、评价与监督等几方面内容。建立科学严谨的内控制度,正确处理好监督与发展的关系,是确保单位安全有效运行的关键。同样,一个具有可持续发展、科学发展、绩效考评突出的卫生事业单位,必定是一个内部控制制度健全的单位。卫生事业单位发展停滞不前、会计信息的失真、经济业务不遵守国家有关法律法规,在很大程度上可以归结为单位内部控制制度的缺失或失效。

Internal control system, as a significant organization and management regime, is crucial to ensure the safety and efficiency of the state-run enterprises. Internal control system is a complete control system as for finance and other related issues. It includes organization structure, control objective, methodical procedure, evaluation and supervision. In order to guarantee a safe and efficient enterprise, rigorous and scientific internal control system needs to be established, and the relationship of supervision and development needs to be balanced well. Meanwhile, a state-run enterprise with sustainable and scientific development, and outstanding performance assessment, is certain to have built a sound internal control system. If a state-run enterprise remains stagnant, accounting information lacks fidelity, or business transactions fail to comply with the relevant laws and regulations, to a great extent, it is due to the lack of or invalid internal control system.