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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:

42

期数:

2025年01期

页码:

83-85

栏目:

财务与审计

出版日期:

2025-01-07

文章信息/Info

Title:

Study on the Difficulties and Countermeasures in the Construction of Internal Control System in Public Hospitals

作者:

孙 蔚¹

1.高邮市人民医院，江苏 高邮 225600

Author(s):

SUN Wei

Gaoyou People's Hospital, Yangzhou Jiangsu 225600, China

关键词:

公立医院; 内部控制体系建设; 精细化管理

Keywords:

public hospitals;  internal control system construction;  refined management

分类号:

R197.32

文献标志码:

A

摘要:

当前，公立医院的内部控制体系建设存在理论与实践、收益与效率、成本与效益的矛盾，主要难点在于牵头科室难确定、领导同事难认同、定期轮岗难落实、信息系统难嵌入、风险点难把握、内控结果难应用。对此，公立医院应设置专门科室独立开展内控工作，建立健全内控制度，对重要岗位定期开展专项审计，加强内控信息化系统建设，以及开展内控培训，准确把握内控重点，重视内控结果的应用，实现精细化管理和高质量发展。

Abstract:

At present, there are contradictions between theory and practice, benefit and efficiency, cost and benefit in the construction of internal control system in public hospitals. The main difficulties lie in the difficulty of determining the leading department, the difficulty of recognizing leadership colleagues, the difficulty of implementing regular job rotations, the difficulty of embedding information systems, the difficulty of grasping risk points, and the difficulty of applying internal control results. In this regard, public hospitals should set up a special department to carry out internal control work independently, establish and improve internal control system, carry out regular special audits on important positions, strengthen the construction of internal control information system, carry out internal control training, accurately grasp the key points of internal control, and pay attention to the application of the results of internal control, so as to realize the refined management and high-quality development.

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更新日期/Last Update: 2025-01-07