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公立医院科研经费管理与内部审计探讨

Research Fund Management and Internal Audit in Public Hospitals

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公立医院科研经费管理存在诸多问题,包括科研制度不完善、项目执行进度慢、缺乏约束性和规范性、结题不结账等.这些问题不仅影响了科研工作的进展和质量,还可能引发财务风险.为了解决这些问题,需要建立科研项目资金管理体系,从申报、立项、中验、结题到结账全生命周期进行有效管理.内部审计作为公立医院的"免疫系统",对医院科研经费进行有效监督管理,保障医院科研管理经费使用效能.通过完善科研制度、规范项目执行进度、加强经费管理、内部控制和风险管理等措施,推动公立医院科研工作的高质量发展.此外,也是重要的手段,通过建立以风险控制为导向的科研项目全过程管理体系,可以有效降低医院经济经营活动中发生风险的几率.
There are many problems in the management of research funds in public hospitals,including the imperfect research system,the slow progress of project implementation,the lack of limitation and standardization,and the lack of settlement.These problems not only affect the progress and quality of research work,but can also lead to financial risks.In order to solve these problems,it is necessary to establish a scientific research project fund management system,which can effectively manage the whole life cycle from declaration,project approval,medium-term inspection,conclusion to settlement.As the"immune system"of public hospitals,internal audit can effectively supervise and manage the hospital research funds to ensure its management efficiency.Through improving the research system,standardizing the progress of project implementation,strengthening fund management,internal control and risk management,high-quality development of scientific research in public hospitals would be promoted.In addition,it is also an important means to establish a whole-process management system for research projects oriented by risk control,which can effectively reduce the probability of risks occurring in hospital economic operation activities.

Public hospitalsResearch fundsInternal auditRisk management

刘畅、王起忠、刘琳

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首都医科大学宣武医院

公立医院 科研经费 内部审计 风险管理

首都医科大学医院管理研究所开放课题(2022)

2022YGS02

2024

医院管理论坛
北京大学

医院管理论坛

影响因子:0.807
ISSN:1671-9069
年,卷(期):2024.41(4)
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