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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:

期数:

2020年07期

页码:

69-71

栏目:

财务与审计

出版日期:

2020-06-30

文章信息/Info

Title:

Analysis on the Management and Control of the Hospital Economic Contract Performance

作者:

李晓燕¹

1.西南医科大学附属医院，四川 泸州 646100

Author(s):

LI Xiao-yan

The Affiliated Hospital of Southwest Medical University，Luzhou Sichuan 646100，China

关键词:

医院经济合同; 履行环节; 风险控制

Keywords:

hospital economic contract; performance link;  risk control

分类号:

R197.322

文献标志码:

B

摘要:

目前医院往往重视控制合同签订环节的风险，缺乏对履行环节的跟踪管理，不能及时识别经济合同履行环节存在的相关风险。对此，本文以某医院为例，提出加强医院经济合同履行环节管理和控制的建议：不相容岗位相互分离；建立合同履行与付款的联系，完善合同执行监督机制；加强合同付款与合同关联的稽核；建立资产与经济合同的关联；定期报告经济合同履行情况，将合同执行情况纳入绩效考核评价，进而维护医院经济利益。

Abstract:

At present，hospitals often attach importance to control the risks of contract signing， lack of follow-up management of the performance link，and cannot timely identify the related risks in the performance of the economic contract. In this regard，this article takes a hospital as an example，and puts forward suggestions to strengthen the management and control of the hospital's economic contract performance link: incompatible positions are separated from each other；establish the link between contract performance and payment，improve the contract execution supervision mechanism；strengthen contract payment and contract association audit；establish the relationship between assets and economic contracts；regularly report on the performance of economic contracts，include the performance of the contract in performance evaluations，and safeguarding the economic interests of the hospital.

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更新日期/Last Update: 2020-06-30