医院内部控制报告中新增业务关键管控环节探索

Study on the Key Control Aspects of New Business Based on Hospital Internal Control Reports

文章阐述了医院内部控制报告的特点、内涵及编报指标的指导意义和现状。目前的“编报体系”尚未对医院新增的6项业务内容设立“管控环节”和“管控点”。基于“编报指标”的延续性与一致性,文章对原有业务管控环节的分类原则及方式进行归纳总结,认为全面性和重要性原则、“关键业务流程”和“重要管理事项”为管控环节的主要分类原则及方式。按以上分类原则及方式,结合政策中的风险控制要求,类推6项新增业务的管控环节,再分别将政策要求对应到管控环节中,为下一步细化探讨管控环节中的制度管控点提供参考。

It expounds the characteristics and connotation of hospital internal control report,and expounds the guiding significance and present situation of compiling and reporting indicators.At present,the“reporting system”has not yet set up“reporting indicators”for the six newly added business contents of hospitals,such as“control links”and“control points”.Based on the continuity and consistency of“compilation index”,it summarizes the classification principles and ways of the original business control links,which considers that the comprehensiveness and importance as the main classification principles,and the“key business processes”with“important management matters”are the main classification ways of the control links.Sorted out the control links of the six new businesses according to the classification principles and methods above,the risk control requirements in the policy are corresponded to the control link respectively,which provides references for the further exploration of key control points.