基于风险防控体系下的大型公立医院合同审计

Audit of Large Public Hospitals’ Contract Based on Risk Prevention and Control System

随着医疗联合体、专科联盟建设及法治化进程的不断推进,承担引领作用的大型公立医院发展迅速,业务范围、种类、数量等大幅上升,对应合同的种类、数量及复杂程度也正向同比增长,潜在的纠纷和风险相应增加。本文从内部审计服务的角度,通过分析大型公立医院常规合同种类及现状,结合内审机构合同审计时已发现的问题及改进措施,分析各类合同现存薄弱点,探讨在合同的议定、审批、签署及验收、付款等环节建立风险防控体系下的合同管控关键点,提出应建立责任明晰的合同审批制度、优化合同审批服务流程及创建多网融合的动态管理体系等多项完善合同管理的建议,以期提升医院安全运行效率、推动医院高质增速发展。

With the continuous advancement of the medical consortium,the construction of the specialist alliance and the rule of law,the large-scale public hospitals that have taken the lead role have developed rapidly,and the scope,variety and quantity of the business have increased significantly.The types,quantities and complexity of the corresponding contracts,potential disputes and risks have increased accordingly.From the perspective of internal audit services,this paper discusses the key points of contract management and control under the risk prevention and control system in the negotiation,approval,signing,acceptance,payment and other aspects of the contract.It is proposed to establish a contractual approval system with clear responsibilities,optimize the contract approval service process and create a dynamic management system of multi-network integration and other proposals in order to improve the efficiency of hospitals’operating safely and promote the development of high quality and growth of hospitals.