潍坊市公立医院内部控制评价指标体系构建研究

Study on Construction of Evaluation Index System for Internal Control of Public Hospitals in Weifang City

目的:探讨公立医院内部控制评价指标体系的设计和构建。方法:通过文献研究法、小组讨论法进行指标的初筛,采用Delphi法筛选确定指标并建立评价指标体系框架。利用层次分析法计算各级指标重要性的权重值,形成内部控制评价指标体系。结果:选出5个一级指标和28个二级指标,再进行两轮Delphi法确定了包括5个一级指标、26个二级指标在内的内部控制评价指标体系框架。经过层次分析法得到一级指标的权重,分别为控制环境0.406、风险管理0.214、控制活动0.188、信息与沟通0.094、监督评价0.101。结论:Delphi法和层次分析法确定的公立医院内部控制评价指标体系具有可靠性,为公立医院内部控制的评价提供了客观的定量依据。

Objective:To discuss the construction and design of internal control application system in public hospitals.Methods:The indicators could be filtrated at first through the methods of research of literature and group-discussions.Delphi method could determine the indicators and establish the framework of evaluation-index system.Weights of importance of all levels of indicators were calculated by using AHP.And the internal control application system could be formed in the end.Results:5 primary indicators and 28 secondary indicators were selected.Then two rounds of Delphi method were used to determine the framework of internal control evaluation index system including 5 primary indicators,26 secondary indicators.Through the statistical analysis,we got the weight of primary indicators which respectively were control environment 0.406,risk management 0.214,control activities 0.188,information and communication 0.094,monitoring and evaluation 0.101.Conclusion:The evaluation index system of internal control of public hospitals determined by Delphi and AHP is reliable,which provides an objective quantitative basis for the evaluation of internal control in public hospitals.