公立医院内部控制评价指标体系与实证应用

Construction and Empirical Application of Internal Control Evaluation Index System in Public Hospitals

目的:构建公立医院内部控制评价指标体系,并进行实证应用。方法:运用德尔菲法和层次分析法,构建公立医院内部控制评价指标体系,并开展实证应用。结果:从单位、业务和加分项(否决项)三个层面设置公立医院内部控制评价指标,共计二级指标18个、三级指标142个;样本医院的内部控制评价结果显示,专科医院平均得分最高,综合性医院平均得分次之,中医(中西医结合)医院平均得分最低。结论:内部控制评价为公立医院提供了横向比较的平台,各医院可以从中深入剖析,寻找差距,发现医院内部控制的薄弱点,从而制定针对性措施持续改进。

Objective To construct an internal control evaluation index system for public hospitals,and conduct empirical applications.Methods The Delphi method and analytic hierarchy process were used to construct an internal control evaluation index system for public hospitals.Some public hospitals were used as samples for empirical application.Results From the three levels of institution,business,and bonus items(veto items),internal control evaluation index system for public hospitals has been established,with a total of 18 secondary indicators and 142 tertiary indicators.The internal control evaluation results of some hospitals showed that specialized hospitals had the highest average score,comprehensive hospitals had the second highest average score,and traditional Chinese medicine(integrated traditional Chinese and western medicine)hospitals had the lowest average score.Conclusion Internal control evaluation provides a horizontal comparison platform for public hospitals.Through internal control evaluation,hospitals can conduct in-depth analysis,identify gaps and weaknesses in internal control,and develop targeted measures for continuous improvement.