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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:

43

期数:

2026年06期

页码:

86-89,93

栏目:

财务与审计

出版日期:

2026-06-03

文章信息/Info

Title:

Research on the Collaborative Path of Internal Control and Compliance Management of Public Hospitals

作者:

余宏玉¹

1.福建医科大学肿瘤临床医学院，福建省肿瘤医院，国家卫生健

Author(s):

YU Hongyu

Clinical Oncology School of Fujian Medical University, Fujian Cancer Hospital; Key Laboratory of Oncology and Metabolism, National Health Commission, Fuzhou Fujian 350100, China

关键词:

公立医院; 内部控制; 合规管理; 协同路径

Keywords:

public hospitals;  internal control;  compliance management;  collaborative path

分类号:

R19

文献标志码:

A

摘要:

内部控制与合规管理是公立医院高质量发展的基石，两者既各有侧重又互为依托。在实际工作中，公立医院内部控制与合规管理面临协同困境，包括跨部门协作机制缺失、风险管理制度缺乏系统规划、医疗业务与经济业务数据分散、文化建设中内控与合规要素缺位。对此，必须把内部控制与合规管理作为一个整体，同步推进、协同落地，从风险治理架构、制度与流程设计、风险管理信息平台及医院文化等多个维度，探索内部控制与合规管理的协同路径，助力公立医院高质量发展。

Abstract:

Internal control and compliance management are the cornerstones of high-quality development in public hospitals, with each having its own focus while being mutually reinforcing. In practice, public hospitals face coordination difficulties between internal control and compliance management, including the lack of cross-departmental collaboration mechanisms, the absence of systematic planning in risk management systems, fragmented data between medical and economic operations, and the absence of internal control and compliance elements in cultural development. In response, it is necessary to treat internal control and compliance management as an integrated whole, promoting them simultaneously and achieving collaborative implementation. The collaborative path should be explored from multiple dimensions, including risk governance frameworks, system and process design, risk management information platforms, and hospital culture, thereby contributing to the high-quality development of public hospitals.

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更新日期/Last Update: 2026-06-03