高质量发展背景下公立医院内部控制建设研究

Research on the Internal Control Construction of Public Hospitals under the Background of High-quality Development

当前,部分公立医院的内部控制建设存在一些问题,如内部控制环境尚未形成、风险识别和评估科学性不高、内部控制活动粗放、评价流于形式、信息化水平不一等。在高质量发展背景下,加强公立医院内部控制建设,需要在科学设置内部控制组织机构、完善内部控制制度体系等方面做出努力,并实施内部控制精细化管理。

At present,there are some problems in the internal control construction of some public hospitals.For example,the internal control environment has not formed,the scientific nature of risk identification and evaluation is not high,the internal control activities are extensive,the evaluation is formalistic,and the level of informatization is different.In the context of high-quality development,we should strengthen the internal control construction of public hospitals,try to set up internal control organization scientifically and improve internal control system,and implement refined internal control management.