公立医院内部控制痕迹特点分析和管理改进建议

Characteristics Analysis of Internal Control Traces in Public Hospitals and Suggestions for Management Improvement

新医改背景下,对于公立医院内部控制建设的研究较多,但是缺少对于反映内部控制“可验证”的内部控制痕迹的相关研究。文章从公立医院内部控制痕迹的基本概念和范围出发,立足于公立医院内部控制痕迹管理的特点,分析了公立医院存在专业管理委员会内部控制痕迹缺乏体系性、内部控制痕迹的关注局限于内部控制报告层面、信息化内部控制痕迹管理规范性及重视程度不够等问题,可通过梳理专业化决策控制体系、业务控制与经济控制相结合、优化信息化控制手段等措施加以改进。

Under the background of new medical reform,there are many studies on the construction of internal control in public hospitals,but there is a lack of relevant studies reflecting the“verifiable”traces of internal control.According to the basic concept and scope of public hospital internal control trace,based on the characteristics of public hospital internal control trace management,it analyzes the problems in public hospitals,such as the lack of systematic internal control traces of professional committees,the limited attention to the control traces of internal control report level,and the insufficient attention to the standardization and management of in-formation control traces,which can be improved by sorting out the professional decision-making control system,the combination of business control and economic control,the optimization of information control means and other measures.