基于HRP系统的公立医院运营管理内部控制设计应用

The Design and Application of HRP System in the Field of Internal Control in Public Hospital Operations Management

面对日益提高的医院内部控制管理要求,基于医院综合运营管理(Hospital Resource Plan,HRP)系统,构建以“预算—合同—物流—核算”为主线的应用框架,满足内部控制管理需求。实践表明,通过将医院内部控制关键节点纳入HRP系统,使得业务流、资金流、数据流、信息流互通,促进事前、事中精细化管控和事后分析,实现运营业务财务融合、联动一体化管理,从而有效防范和管控内部运营风险,提升内部控制工作效率,进而促进医院提质增效。

Facing the increasing requirements of hospital internal control management,based on the Hospital Resource Plan(HRP)system,it managed to build an application framework with“budget-contract-logistics-accounting”as the main line to meet the needs of internal control and management based on the HRP system.By incorporating the key nodes of hospital internal control into the HRP system,the hospital can realize the interconnection of business flow,capital flow,data flow and information flow.It can also improve the efficiency of internal control through detailed management and control in advance and in-process and post-analysis.It realizes the integration of operation business finance and linkage integration management,to effectively prevent and control internal operation risks,improves the efficiency of internal control,and thupromotes the hospital to improve quality and efficiency and high-level development.