公立医院财务内控体系构建与评价实证研究  

Research on the Establishment and Evaluation of Financial Internal Control System in Public Hospitals

作　　者：郑二维[1] 牛慧丽 柴光婷 曲松涛[1] 张歆[3] ZHENG Er-wei;NIU Hui-li;CHAI Guang-ting(public hospita;The First Affiliated Hospital of ftarbin Medical University,Harbin,150001,China)

机构地区：[1]哈尔滨医科大学附属第一医院,哈尔滨150001 [2]昆明市延安医院,昆明650001 [3]哈尔滨医科大学卫生管理学院,哈尔滨150086

出　　处：《中国卫生经济》2018年第10期80-82,共3页Chinese Health Economics

基　　金：国家自然科学基金项目(71503063)

摘　　要：目的:为使公立医院更好地适应市场竞争,提高运行效率,需要构建公立医院财务内部控制体系,并对其有效性进行评价。方法:基于风险管理理论构建内部控制体系,根据3个具体指标层下的不同业务活动确定评价指标体系,运用模糊评价法进行内控有效性评价。结果:建立了公立医院财务内部控制体系,其有效性评价等级为"很好"和"较好",得分78.10%。结论:为公立医院的财务内部控制体系建立提供参考,对公立医院总目标的实现起到促进作用。Objective： To establish financial internal control system in public hospitals and evaluate its effectiveness so as to make the public hospitals better satisfied the market competition and improve the operation efficiency. Methods： Establishing financial internal control system based on the risk management theory. The evaluation system was defined according to different businesses under 3 specific indexes. Using the Fuzzy Evaluation Method to evaluate its effectiveness. Results： The financial internal control system of public hospitals were established, while the evaluation levels of the effectiveness were ＂very well＂ and ＂well＂（scored as 78.10%）. Conclusion： It provided references for the establishment of financial internal control system in public hospitals, which could have improvement effect on the achievement of the final goal of public hospitals.

关 键 词：公立医院 财务管理 内部控制 有效性评价 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F2[经济管理—国民经济]