医院决策层面强化内控的必要性与可行性分析  

Necessity and Feasibility of Reinforcing Hospital Internal Control at the Policy-Making Level

作　　者：林崇健[1] 何思中[1] 丁书琴[1] 吴耿[1] 何旭鹏[1] 王敏[1] 张剑荣[1] 张芳[1] 颜楚荣[1] 王深明[1] 

机构地区：[1]中山大学附属第一医院,广东广州510080

出　　处：《中国医院管理》2012年第8期58-60,共3页Chinese Hospital Management

摘　　要：结合具体实例,从管理意识、集体决策机制和预算管理3方面阐述了在决策层面上强化内控的必要性和可行性,总结出内控控制管理通过决策层面的强化后,将更有效地避免或降低各种风险,提高经营管理效率,促进医院管理工作、经济工作产生新的飞跃。Combined with concrete examples, the necessity and feasibility of reinforcing hospital internal control are analyzed at the policy-making level in terms of the following 4 aspects, management awareness, collective policy- making mechanism, the making and implementation of hospital planning, and budget management. Conclusion has been drawn that reinforcing internal control at the policy-making level can avoid or reduce a variety of risks, improve the effi- ciency of management, and make progress in hospitals＇ management and economic activities.

关 键 词：医院 决策层 内部控制 

分 类 号：R197.322[医药卫生—卫生事业管理]