公立医院内部控制制度实施效果评价指标体系构建探讨  

Study on the development and application of comprehensive evaluation index system for the implementation effect of internal control system in public hospitals

作　　者：周华川[1] 张智若[2] 孙玉军[3] Zhou Huachuan;Zhang Zhiru;Sun Yujun(Office of Financial Affairs,the First Affiliated Hospital of Soochow University,Suzhou 215000,China;Shanghai Jiao Tong University,Shanghai 200000,China;The Commission for Discipline Inspection,the First Affiliated Hospital of Soochow University,Suzhou 215000,China)

机构地区：[1]苏州大学附属第一医院财务处,215000 [2]上海交通大学公共卫生学院,200000 [3]苏州大学附属第一医院纪监审办公室,215000

出　　处：《中华医院管理杂志》2020年第10期870-875,共6页Chinese Journal of Hospital Administration

摘　　要：随着我国公立医院改革以及内部控制制度实施的不断深入,公立医院内部控制制度实施效果综合评价问题越来越受到人们的重视。为了探索我国公立医院内部控制制度实施效果综合评价方法,作者在评价指标分析的基础上,选择了6个维度31个指标,构建了综合评价指标体系;利用德尔菲法确定了各评价指标的相对权值,并构建了公立医院内部控制制度实施效果的模糊综合评价模型。同时,选择苏州某医院内部控制制度实施效果进行了综合评价的应用研究,验证了模糊综合评价模型的有效性,实现了对公立医院内部控制制度实施效果的综合评价,为公立医院内部控制制度实施效果分析提供了一种行之有效的管理手段。With the continuous deepening of public hospital reform and implementation of internal control systems in China,comprehensive evaluation of the implementation effct of internal control systems in public hospitals is gaining greater weight.To explore the comprehensive evaluation method for such aspect,the authors selected 31 indexes in 6 dimensions based on the analysis of evaluation indexes to construct a comprehensive evaluation index system.The Delphi method was used to determine the relative weight of each evaluation index,and a fuzzy comprehensive evaluation model for the implementation effect of the internal control system in public hospitals was constructed.This paper conducted an application study on the comprehensive evaluation of the implementation effect of the internal control system in a hospital in Suzhou to verify the effectiveness of the model,and a comprehensive evaluation of the implementation efect of the internal control system in the public hospital was implemented.These efforts provided an effective management method for analysis of the implementation effect of the internal control system in public hospitals.

关 键 词：医院 公立 内部控制制度 实施效果 模糊综合评价 

分 类 号：R197.32[医药卫生—卫生事业管理]