研究型中医院科研经费内控系统建设的探索

Exploration onbuilding internal control system of research funding in research-oriented TCM hospitals

研究型中医院在建设过程中科研经费的投入起着基础保障作用。围绕研究型中医院建设的战略目标,建设一套科研经费内控系统,对促进科研经费管理机制的完善与创新,推动科研经费管理的规范化、合理化进程,充分调动科研活动相关部门及科研人员的积极性和创造性显得极具意义。通过对医院科研经费内控系统建设的研究,总结出以风险识别的手段对科研过程中发生的具体业务环节确定关键控制点,并以此科学合理地制定有效的控制措施是科研经费内部控制系统设计的核心,提出在系统运用过程中持续改进,在实践中反思与完善,进一步提升研究型中医院科研经费内控系统的价值。

The research funding plays an basic scurity role in developing research-oriented TCM hospitals. In order to perfect and innovate research funding control system,normalize and rationalise the control,make full use of the initiativity and creativity of research department and research personnel,support the aim of making a research-oriented TCM hospitals,we need to develop an internal control system of research funding. On researching the internal control system of hospitals,we know that the keypoint of control is about risk identification of specific business happened in research process. How to make an effective control measure is the core of all the design,and it needs gradual refinement,rethink and perfect during usage. These will further promote the value of research-oriented internal control system.