公立医院内部控制环境风险评价指标体系构建研究  

Research on the construction of an environmental risk assessment index system of internal control in public hospitals

作　　者：周青 陈晓云[2] 单苗苗 袁炳鑫 郭琼 牛瑞超 王培承[5] 李伟[5] CHEN Xiaoyun;SHAN Miaomiao;YUAN Bingxin;GUO Qiong;NIU Ruichao;WANG Peicheng;LI Wei(School of Management,Weifang Medical University,Weifang,Shandong Province,261053,PRC;不详)

机构地区：[1]潍坊医学院审计处,山东省潍坊市261053 [2]潍坊医学院医学影像学院,山东省潍坊市261053 [3]潍坊医学院管理学院,山东省潍坊市261053 [4]聊城市市直机关党员教育服务中心,山东省聊城市252000 [5]潍坊医学院公共卫生学院,山东省潍坊市261053

出　　处：《中国医院》2023年第2期6-9,共4页Chinese Hospitals

基　　金：国家自然科学基金面上项目(71673202);山东软科学课题(2022RKY07011);国家卫生健康委卫生发展研究中心协作课题;山东省教育科学“十四五”规划研究课题(2021CYB015);学位与研究生教育研究面上项目(2020MSA80)。

摘　　要：目的:查找公立医院内部控制环境风险评价因素,并对各影响因素的发生概率和影响程度进行量化分析,构建医院内部控制环境风险评价指标体系。方法:采用德尔菲法和层次分析法确定指标体系和指标权重,构建公立医院内部控制环境风险评价指标体系。结果:本研究所构建的公立医院内部控制环境风险评价指标体系包括一级指标5项,按权重从大到小依次为控制活动(0.324 2)、控制环境(0.213 9)、风险评估(0.213 9)、信息与沟通(0.141 1)和监督(0.106 9);二级指标18项;三级指标58项。结论:应明确风险管理目标对内部控制环境风险的影响,探索风险管理的标准规范和程序,科学有效开展风险评估;同时,注重发挥监督作用,有效防范医院管理风险。Objective: Find the internal control environmental risk evaluation factors of public hospitals, quantify and analyze the probability of occurrence and the degree of influence of each influencing factor, and construct a hospital internal control environmental risk evaluation index system. Methods: Delphi method and analytic hierarchy process were used to determine the index system and index weight, and the index system of environmental risk assessment of internal control in public hospitals was constructed. Results: The risk evaluation index system of the internal control environment in public hospitals constructed in this study includes five primary indicators, which are control activities(0.324 2), control environment(0.213 9), risk assessment(0.213 9), information and communication(0.141 1) and supervision(0.106 9) in descending order of weight;18 secondary indicators;and 58 tertiary indicators. Conclusion: The impact of risk management objectives on the risk of the internal control environment should be clarified, standard norms and procedures for risk management should be explored, and risk assessment should be carried out scientifically and effectively;at the same time, the role of supervision should be emphasized to effectively prevent hospital management risks.

关 键 词：内部控制 风险评价 德尔菲法 层次分析法 

分 类 号：R197.32[医药卫生—卫生事业管理]