摘要
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.
作者
蹇思慧
王小翠
JIAN Sihui;WANG Xiaocui(Mengchao Hepatobiliary Hospital of Fujian Medical University,Fuzhou Fujian 350000,China)
基金
福建省卫生经济学会2021—2022年度课题“基于公立医院高质量发展的内部控制探索研究”。
关键词
高质量发展
公立医院
内部控制建设
high-quality development
public hospitals
internal control construction