公立医院内部控制体系构建探讨

Discussion on the Construction of Internal Control System in Public Hospital

公立医院内部控制是指在医院内部建立的一种相互制约、相互监督的业务组织形式和职责分工制度,对经济活动及相关业务活动的运营风险进行有效防范和管控。以公立医院内部控制体系建设为研究对象,借鉴内部控制管理理论,以医院内部控制体系建设为实践案例,研究公立医院内部控制体系建设存在的问题、理论依据、建设方案,为公立医院建设内部控制体系落实部门责任方面、明确内部控制体系建设内容方面、完善内部控制手册做好风险评估评价方面、强化内部控制信息化建设方面提出了相关的意见和建议。

The internal control of public hospitals refers to a business organization form and responsibility division system established within the hospital which restricts and supervises each other,which effectively prevents and controls the operational risks of economic activities and related business activities.Taking the internal control system construction of public hospitals as the research object,drawing on the theory of internal control management and taking the hospital internal control system construction as a practical case.The problems,theoretical basis and construction plan of the internal control system construction of public hospitals were studied.It puts forward relevant opinions and suggestions for the implementation of department responsibilities,the definition of the internal control system construction the contents,the improvement of the internal control manual and the risk assessment,and the strengthening of the information construction of the internal control system in the construction of public hospitals.