公立医院内部控制的自我评价  

Public hospital internal control self assessment

作　　者：曹亚娜[1] 王洁[1] 王芳[2] 吴雨[2] 

机构地区：[1]北京医院计划财务处,北京100730 [2]北京医院计划财务处资产管理科,北京100730

出　　处：《中国当代医药》2015年第36期126-128,131,共4页China Modern Medicine

摘　　要：在现代医院管理体制下,内部控制作为医院经营活动自我调节和自我约束的内在机制,在医院管理系统中具有举足轻重的作用。一个良好完善的医院财务内部控制体系是提高医院总体运营实力的需要,更是医院长远发展规划的需要,其对医院发展具有十分重要的现实意义,需要医院的管理者不断完善自身建设,并定期做好内部控制自我评价工作,及时解决存在的问题,确保医院财务管理的高效科学性。Under the modern hospital management system,internal control as the internal mechanism of self-evaluation and self-restraint in hospital management activity,plays a decisive role in hospital management system.A good perfect hospital financial internal control system not only is the need of improving hospital overall operating capacity,it is necessary for long-term planning of hospital development,it has very important realistic meaning for hospital development,hospital managers need to continue to improve its construction,and on a regular basis to do a good job of internal control self-evaluation,timely solve problems,to ensure efficient scientific hospital financial management.

关 键 词：医院 内部控制 自我评价 

分 类 号：R197.32[医药卫生—卫生事业管理]