公立医院内部控制评价体系构建分析  

Analysis on the Establishment of Internal Control Evaluation System in Public Hospitals

作　　者：任馨[1] 伍咏梅[1] 张炜[1] Ren xin;Wu Yongmei;Zhang Wei(West China Hospital of Sichuan University,Chengdu 610041,China)

机构地区：[1]四川大学华西医院,成都610041

出　　处：《成都医学院学报》2021年第2期254-257,共4页Journal of Chengdu Medical College

基　　金：2016年中国医师协会医院科研建设项目(No:CMDA2017-05)。

摘　　要：随着医疗卫生体制改革不断深入,公立医院面临的风险更加复杂化。内部控制对强化公立医院防腐体系、提升内部管理水平的作用愈加明显,但公立医院内部控制建设情况却缺少量化评价体系,导致医院不能及时了解自身内部控制建设的整体情况。本文通过问卷调查,了解公立医院内部控制评价工作现状及问题,建立由三级指标组成的从单位层面到业务层面的公立医院内部控制评价体系,并从对标管理、动态调整、细化考核等方面对评价体系应用提出建议,有助于加强和完善公立医院内部控制监督评价考核机制,推进公立医院内部控制建设工作有序开展。With the deepening of the reform of medical and health system,the risks faced by public hospitals are more complicated.Internal control plays an increasingly important role in strengthening the anti-corruption system and improving the internal management level of public hospitals.However,the lack of a quantitative evaluation system for the construction of internal control in public hospitals leads to the inability of hospitals to understand the overall situation of their internal control construction in time.Based on the understanding of the current situation and problems of internal control evaluation in public hospitals through questionnaire survey,this paper establishes a public hospital internal control evaluation system composed of 3-level indicators from unit level to business level.Suggestions on the application of the evaluation system are put forward from the aspects of standard management,dynamic adjustment and detailed assessment,which will help strengthen and improve the internal control supervision and evaluation mechanism of public hospitals and promote the orderly development of internal control construction of public hospitals.

关 键 词：公立医院 内部控制 评价体系 

分 类 号：R197.322[医药卫生—卫生事业管理]