妇幼保健机构内部控制建设与实施探索

Exploration on the construction and implementation of internal control in maternal and child health care institutions

随着我国市场经济的不断发展,妇幼保健机构的经济体系也在不断地完善,国家每年都要持续投入大量财政资金用于开展妇幼保健领域相关业务。完善的内部控制体系建设可以为妇幼保健机构各项业务和经济活动的开展奠定基础,为单位运行减少风险并保障公益性职能作用的充分发挥。由于妇幼保健机构内部控制起步较晚,其建设工作还有待于探索。采取科学的信息沟通思路,综合运用相关管理信息系统,紧紧围绕重要的风险控制点,找准漏洞进行风险控制,健全内部控制管理体系建设,明确工作要求,从单位层面和业务层面入手,加强业务流程关键环节的监督与管理至关重要。

With the development of the market economy in our country, the economic system of maternal and child health care institutions has been constantly improving. The government continuously invests plenty of financial funds to implement maternal and child health services every year. The improved internal control system can lay the foundation for carrying out various business and economic activities of maternal and child health institutions, reduce operational risks of the institutions and ensure their full play of public welfare functions. Since the internal control of maternal and child health institutions started late, its construction work has yet to be explored. It is essentialto adopt scientific information communication ideas, apply relevant management information systems comprehensively, focuson risk control key points, pinpoint loopholes, improveinternal control management system construction, clarify working requirements, start from the institutional level and professional level, and strengthen the supervision and management of key links in the business process.