公立医院强化内部财会监督的路径探索
Exploring the Path of Strengthening Internal Financial and Accounting Supervision in Public Hospitals
王敬媛 1王玮玉 1李青 1杨慧1
作者信息
- 1. 国家癌症中心/国家肿瘤临床医学研究中心/中国医学科学院北京协和医学院肿瘤医院 北京 100021
- 折叠
摘要
财会监督与会计监督、审计监督不同,更注重从管理和治理层面上规范经济行为,具有全面性、前瞻性、指导性等特征,对公立医院经济运营健康发展至关重要.文章通过剖析目前公立医院内部财会监督面临的主要问题与挑战,从构建监督体系、完善工作机制、优化监控手段、营造监督环境等多个角度,探索公立医院实现内部财会监督效能提升的具体实施路径与建议.
Abstract
Different from accounting supervision and audit supervision,financial supervision pays more attention to the standardization of economic behavior from the management and governance level,financial supervision has the characteristics of comprehensiveness,foresightedness and guidance,which is very important for the healthy development of public hospital.By analyzing the main problems and challenges faced by the internal financial supervision in public hospitals,it discusses the construction of supervision system,the perfection of working mechanism,the optimization of supervision means and the construction of supervision environment,to explore the concrete ways and suggestions of improving the efficiency of internal financial supervision in public hospitals.
关键词
财会监督/财会监督体系/公立医院Key words
financial supervision/financial supervision system/public hospital引用本文复制引用
出版年
2024
NETL
NSTL
万方数据