基于COSO框架下医院内部控制评价指标体系构建及应用

Construction and Application of Hospital Internal Control Evaluation Index System based on COSO Framework

内部控制制度执行情况的考核与评价的标准是关键,科学、合理、公平、公正的考核评价指标体系是内控制度有效执行的保证。结合某省医院协会开展的公立医院经济管理年课题,探索借鉴COSO框架,依据“控制环境、风险评估、控制活动、信息与沟通、监督”五要素,构建全方位、立体式内控控制评价指标体系。通过指标分析、资料梳理、汇总评价三个阶段,对医院重要经济业务活动、内部权力集中的重点领域和岗位,逐项逐点整理归集,客观评价。使内部控制考评有章可循,能够推动内控从立规矩向见成效转变。

The assessment and evaluation criteria of the implementation of the internal control system are the key,and a scientific,reasonable,fair and just assessment and evaluation index system is the guarantee of the effective implementation of the internal control system.Combined with the annual project of economic management of public hospitals carried out by a provincial hospital association,the authors explored and learned about the COSO framework,and constructed an all-round and three-dimensional internal control and control evaluation index system based on five elements of“control environment,risk assessment,control activities,information and communication,and supervision”.Through three stages of index analysis,data combing and summary evaluation,the important economic and business activities of the hospital,and key areas and posts with internal power concentration are sorted out and collected item by item and evaluated objectively so as to make the internal control evaluation rules to follow and promote the internal control from setting rules to achieving results.