首页|公立医院强化内部财会监督的路径探索

公立医院强化内部财会监督的路径探索

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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.
Exploring the Path of Strengthening Internal Financial and Accounting Supervision in Public Hospitals
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.

financial supervisionfinancial supervision systempublic hospital

王敬媛、王玮玉、李青、杨慧

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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

财会监督 财会监督体系 公立医院

2024

中国卫生经济
中国卫生经济学会,卫生部卫生经济研究所

中国卫生经济

CSTPCDCHSSCD北大核心
影响因子:1.524
ISSN:1003-0743
年,卷(期):2024.43(2)
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