财会监督视角下公立医院内部控制的功能定位与实现路径
Function Positioning and Implementation Path of Internal Control in Public Hospitals from the Perspective of Finan-cial and Accounting Supervision
付华 1戴小喆 1郑大喜 1王轶 1董登姣 1王莉燕 1周常蓉 1孙海芬 1史金秀1
作者信息
- 1. 华中科技大学同济医学院附属同济医院 武汉 430000
- 折叠
摘要
随着医药卫生体制改革进入攻坚时期,公立医院在经济运行方面也暴露出新的风险和挑战.内部控制作为医院规范管理的重要手段,可以更好防范和化解医院经济运行风险、保障医院可持续运行.文章通过解读当前国家政策对医院内部控制的要求,剖析内部控制在医院财会监督中的功能定位,分享基于财会监督视角下的样本医院内部控制实现路径案例,提出新时期公立医院加强内部控制建设的建议,以期提升运营管理效益,有效推动公立医院高质量发展.
Abstract
With the reform of the medical and health system entering a critical period,public hospitals have also exposed new risks and challenges in economic operation.As an important means of hospital standardized management,internal control can better prevent and resolve the risk of hospital economic operation and ensure the sustainable operation of the hospital.By interpreting the requirements of current national policies on hospital internal control,it analyzes the functional positioning of financial and accounting supervision in hospital internal control,shares the internal control implementation path of sample hospitals from the perspective of financial and accounting supervision,and puts forward suggestions on strengthening internal control construction of public hospitals in the new era,in order to lay a good foundation for the high-quality development of hospitals.
关键词
公立医院/财会监督/内部控制/功能定位/实现路径Key words
public hospital/financial and accounting supervision/internal control/function positioning/implementation path引用本文复制引用
出版年
2024
NETL
NSTL
万方数据