公立医院财会监督体系构建与实施路径研究

Study on the Construction and Implementation Path of Finance and Accounting Supervision System in Public Hospitals

公立医院实施财会监督可以有效防范和化解经济风险,提高资源配置和使用效益。对此,公立医院应厘清财会监督的内涵与作用机理,构建财会监督理论框架和实施路径,明确监督主体、监督对象、监督内容、手段与方式以及监督保障,为新形势下实现高质量发展提供思路。

The implementation of finance and accounting supervision in public hospitals can effectively prevent and resolve economic risks,and improve the allocation and utilization of resources.In this regard,public hospitals should clarify the connotation and mechanism of finance and accounting supervision,build the theoretical framework and implementation path of finance and accounting supervision,and clarify the main body of supervision,the object of supervision,the content of supervision,the means and methods of supervision,and supervision guarantee,so as to provide ideas for the realization of high-quality development under the new situation.