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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:

期数:

2018年11期

页码:

62-65

栏目:

财务与审计

出版日期:

2018-10-29

文章信息/Info

Title:

Research on the Practices of Internal Control in Public hospitals

作者:

胡庆慧¹; 谢 虹¹

1.江苏省镇江市第一人民医院，江苏 镇江 212001

Author(s):

HU Qing-hui;  XIE Hong

Jiangsu provincial Zhenjiang First People's Hospital, Zhenjiang Jiangsu 212001, China

关键词:

　　关键词：内部控制; 组织构架; 风险评估; 公立医院

Keywords:

internal control;  organization structure;  risk assessment;  public hospital

分类号:

R197.322

文献标志码:

B

摘要:

　　摘要：介绍某医院内部控制工作的做法，包括重构组织体系，打破了职能部门的横向壁垒；疏理医院业务流程中存在的风险点，有重点地进行瓶颈突破；注重内部控制与其它财务管理的结合，避免重复劳动。医院内部控制的落实需要相关部门加强沟通和配合，强化风险防控，促进财务管理能力整体提升。

Abstract:

This paper introduced the internal control practice of a hospital, including rebuilding the organizational system, breaking the horizontal barriers of the functional departments; resolving the risk points in the hospital's business processes, focusing on bottleneck breakthroughs; focusing on the combination of internal control and other financial management to avoid duplication of work. The implementation of the internal control of the hospital required relevant departments to strengthen communication and cooperation, to strengthen risk prevention and control, and to promote the overall improvement of financial management capabilities.

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更新日期/Last Update: 2018-10-29