新常态下如何完善医院的合同管理审计  

How to Perfect Hospital Contract Management Audit under New Ordinary State

作　　者：胡雅杰[1] 

机构地区：[1]甘肃省中医院,甘肃兰州730050

出　　处：《西部中医药》2017年第5期43-45,共3页Western Journal of Traditional Chinese Medicine

摘　　要：从医院合同管理现状、加强医院合同管理控制的必要性、医院合同审计的内容及流程、完善医院经济合同审计的途径4方面入手探讨新常态下如何完善医院的合同管理审计,指出良好、规范的合同管理可以促使医院合同制定部门参与到合同的事前、事中、事后审核控制中,形成高效的内部控制体系,降低医院经营风险,促进医院管理精细化水平的提高,从而提高经营管理水平。How to perfect hospital contract management audit under new ordinary state is discussed from four aspects including the current state of hospital contract management, enhancing the necessity of hospital contract management and control, the contents and processing of hospital contract audit and the ways of perfecting hospital economic contract audit, and it is pointed out that good and normative contract management could promote the contract-establishing related department participating in before, during and after the things of audit and control of the contract, form high-efficiency internal control system, decrease hospital operating risks and promote refined level improvement of hospital management, thus to raise management level.

关 键 词：合同 管理 内部控制 

分 类 号：R197.322[医药卫生—卫生事业管理]