公立医院内部控制的现状与对策  

Situation and Countermeasure of Internal Control in Public Hospital

作　　者：余华英[1] 屈晓玲[2] 

机构地区：[1]深圳市南山区妇幼保健院,深圳518000 [2]华中科技大学同济医学校附属同济医院泌尿外科,武汉430030

出　　处：《医学与社会》2015年第11期31-33,共3页Medicine and Society

摘　　要：作为医院管理的重要组成部分,公立医院内部控制目前存在意识不足、环境宽松、机构设置不合理和人员素质欠缺等问题。需要从提高意识、完善制度和提高人员专业素质等方面完善公立医院内部控制制度,从而有效防范风险,预防舞弊,提高公立医院的管理水平。The internal management system is essential for hospital management. There are some problems concerning internal control system in public hospital, such as a lack of sense of control, loose environmental, unreasenable organization structuring, and generally low quality of personnel. Suggestions like raising manager＇s ideology on internal control, perfecting the system, and improving the level of accountants should be carried out. Enabling the public hospitals to perfect their internal management system in order to guard against financial risks and prevent malprac- tice is significant to improve the management of these hospitals.

关 键 词：公立医院 内部控制 医院管理 

分 类 号：R197.31[医药卫生—卫生事业管理]