高质量发展视角下公立医院内部控制优化研究

A Study on the Internal Control Optimization of Public Hospitalsfrom the Perspective of High-quality Development

公立医院内部控制是保障医院健康有序发展的有效手段。多数公立医院都建立了内控体系,但公立医院的内部控制仍存在风险评估不足、实施效果重视程度不够以及业务层面管理薄弱等问题。从国家立法层面、单位层面和业务层面出发,通过优化预算业务、资产业务、教学业务和科研业务等手段加强公立医院内部控制,为公立医院的内控建设提供重要借鉴。

The internal control is an effective guarantee of the healthy and orderly development of public hospitals.According to the policy requirements,internal control systems have been established in most public hospitals.However,there are such problems in the internal control of public hospitals as the inadequate risk assessment,the insufficient attention to the implementation effect and the weak management at the operational level.In view of the existing problems,the paper suggests the internal control of public hospitals be strengthened in terms of national legislation,hospital units and business,through optimizing budget,assets,teaching,and scientific research.