业财融合背景下公立医院会计监督工作机制研究

Research on the Working Mechanism of Accounting Supervision in Public Hospitals Under the Background of Business and Finance Integration

基于目前公立医院会计监督的现状,构建了医院内部监督、利益相关者监督以及政府部门协同监督“三位一体”的监督体系,形成了具有医疗行业特色的公立医院会计监督工作机制:完善内部控制体系、利用好信息技术、加强人才队伍建设、整合各部门监管职能。

Based on the current situation of accounting supervision in public hospitals,the trinity supervision system of internal supervision,stakeholder supervision and coordinated supervision by government departments is constructed.It has formed an accounting supervision mechanism in public hospitals with the characteristics of the medical industry:improving the internal control system,making good use of information technology,strengthening the construction of talent team,and integrating the supervision functions of various departments.