医院外包业务的内部控制优化  

Internal Control Optimization of Hospital Outsourcing

作　　者：易玄[1] 陈玭[1] 

机构地区：[1]中南大学商学院

出　　处：《财务与金融》2014年第5期73-76,共4页Accounting and Finance

基　　金：教育部人文社科基金(11YJC790247);中央高校基本科研基金(2012QNZT180);湖南省教育科学"十二五"规划课题(XJK013BJG009)的阶段性成果

摘　　要：医院外包业务的规模及费用逐年递增,内部控制不力造成外包业务效益低下已成为目前较为突出的问题。鉴于承包方选择阶段是外包业务开展的重要环节,该阶段有效的内部控制能合理保证外包业务的顺利开展。针对外包业务承包方选择阶段存在的风险,从内部控制的角度进行原因分析,通过引用层次分析法,量化综合评标法的评价过程等达到内部控制优化的目的。The size and cost of hospital outsourcing increase annually, inefficient outsourcing caused by ineffective internal controls has become an more prominent issue. Since the contractor selection stage is an important part of the outsourcing de-velopment, the effective internal control at this stage can reasonably ensure the smooth development of outsourcing. In accor-dance with the risk of outsourcing contractor selection stage, this paper conducts the causes analysis from the point of view of the internal control and through introducing AHP and comprehensive evaluation method to quantify the evaluation process to achieve the purposes of optimizing the internal control.

关 键 词：医院 外包业务 承包方选择 内部控制 

分 类 号：F230[经济管理—会计学]