基于COSO-ERM(2017)框架的医院经济合同风险管理与实践研究

Risk Management and Practice Research of the Hospital Economic Contracts Based on COSO-ERM (2017) Framework

在医院经营过程中,经济合同发挥着达成各项交易的载体作用。经济合同管理既是医院规范化管理的重要组成部分,也是院内风险防控常用且重要的管理手段。文章基于COSO-ERM (2017)建立公立医院经济合同风险分析框架,对医院经济合同管理风险进行分析,提出经济合同管理的对策与建议。经首都医科大学附属北京友谊医院的实践检验,基于COSO-ERM(2017)框架的医院经济合同风险管理,能够有效增强医院风险管理意识,通过识别风险并加以控制,有效提升了经济合同管理质量与效率,规范了经济合同管理流程,推进了医院高质量发展。

In the process of hospital operation,economic contract plays the role of carrier to reach various transactions.Economic contract management is not only an important part of standardized hospital management,but also a common and important means of hospital risk prevention and control.Based on COSO-ERM(2017),it establishes an economic contract risk analysis framework for public hospitals,analyzes the risk of hospital economic contract management,and puts forward countermeasures and suggestions for economic contract management.Through the practice test of Beijing Friendship Hospital,Capital Medical University,the hospital economic contract risk management based on COSO-ERM(2017)framework can effectively enhance the awareness of hospital risk management,effectively improve the quality and efficiency of economic contract management by identifying and controlling risks,standardize the economic contract management process,and promote the high-quality development of the hospital.