公立医院财会监督效能提升策略研究

Study on Strategies for Enhancing the Effectiveness of Financial and Accounting Supervision in Public Hospitals

公立医院财会监督存在管理体系不完善、定位不明确、手段单一、激励和约束机制不足、意识薄弱等问题,亟需建立多层次、全方位监督体系,制定重点问题清单,注重手段创新,明确激励和问责机制,加强清廉文化建设,提升财会监督效能,进而提高财务管理和内部控制水平,进一步完善我国医疗卫生财会监督体系。

In financial and accounting supervision of public hospitals,There are problems such as incomplete internal and external systems,unclear positioning,single means,insufficient incentive and constraint mechanisms,and weak awareness.It is necessary to establish a multi-level and all-round supervision system,the develop a list of key issues,focus on the means of innovation,clarify incentives and accountability mechanisms,strengthen the construction of a culture of integrity,to enhance the effectiveness of financial and accounting supervision.In this way,we can further improve the level of financial management and internal control,and further improve health care supervision system in China.