基于治理视角的公立医院财会监督与内部控制协同机制实施路径研究

Research on the Collaborative Mechanism and Implementation Path of Financial and Accounting Supervision and Internal Control in Public Hospitals Based on the Perspective of Governance

财会监督与内部控制可以有效防范和化解经济风险,维护财经纪律,提高资源配置和使用效益,是公立医院完善治理体系、提升治理能力以及保障公立医院高质量发展的重要手段。但如何建立协同机制,实现二者的目标、主体、客体、行动协同发力,保障公立医院高质量发展,已成为公立医院运营管理的研究热点。文章基于协同治理视角阐述了财会监督与内部控制协同的理论基础,探讨构建公立医院财会监督与内部控制协同治理框架、作用机理和实施路径,为公立医院防范风险、规范经济业务提供理论依据和路径借鉴,为新形势下推动公立医院高质量发展提供新的思路。

Financial accounting supervision and internal control can effectively prevent and mitigate economic risks,maintain financial discipline,and improve the efficiency of resource allocation and utilization.They are crucial means to promote the governance system and capability of public hospitals,as well as to ensure their high-quality development.However,how to establish a synergistic mechanism to achieve the coordination of goals,subjects,objects and action and promote the high-quality development of public hospitals,has become an important issue in the operational management of public hospitals.From the perspective of collaborative governance,it elaborates on the theoretical basis of the synergism between financial accounting supervision and internal control.It further explores the construction of acollaborative governance framework,mechanism of action,and implementation path for financial accounting supervision and internal control in public hospitals.It provides theoretical justification and practical references for public hospitals to prevent risks,standardize economic operations,offering new ideas for promoting high-quality development of public hospitals under the new situation.