摘要
经济合同是公立医院经济活动的重要内容,也是内部控制的重要组成部分,当前公立医院经济合同管理存在管理部门缺位、专业化程度低、管理行为不规范等问题,须明确经济合同管理目标,加强风险控制。
Economic contract is an important part of the economic activities of public hospitals and an important part of internal control.At present,the economic contract management of public hospitals has problems such as lack of management departments,low degree of specialization,and irregular management behaviors. It is necessary to clarify economic contract management objectives and strengthen risk control.
作者
徐凌
XU Ling(Hubei Provincial Hospital of Intergrated Chinese&Western Medicine,Wuhan Hubei 430022,China)
关键词
公立医院
内部控制
经济合同
public hospital
internal control
economic contract