基于整合观的公立医院内部控制评价体系优化研究  

Research on the Optimization of Internal Control Evaluation System of Public Hospitals Based on Integration View

作　　者：杨雪颖 田红[1] 江其玟[2] 赵洋洋 YANG Xue-ying;TIAN Hong;JIANG Qi-wen;ZHAO Yang-yang(Jiangsu Province Official Hospital,Nanjing,210024,China;不详)

机构地区：[1]江苏省省级机关医院,南京210024 [2]东南大学经济管理学院,南京211189

出　　处：《中国卫生经济》2023年第1期77-81,共5页Chinese Health Economics

基　　金：江苏省医院协会医院管理创新专项研究课题(JSYGY-2021-JY4)。

摘　　要：目的:通过对公立医院内部控制评价体系的优化,提升内部控制管理质量,有效推进医院高质量发展。方法:在内部控制评价整合观的指导下,融合要素导向和目标导向两种评价模式,形成模式整合,同时进行流程整合以及指标整合。结果:以2个一级指标、17个二级指标和70个三级指标构建了公立医院内部控制评价指标体系。结论:内部控制评价指标体系优化中运用整合观,同时将非经济关键业务纳入评价指标体系,可以促进公立医院对非经济关键业务管控,有助于实现公立医院业财融合中经济与业务活动内部控制的全覆盖。Objective:To improve the quality of internal control management by optimizing the internal control evaluation system of public hospitals and effectively promote the high-quality development of hospitals.Methods:Under the guidance of the integration view of internal control evaluation,two evaluation modes of factor orientation and goal orientation were integrated to form mode integration,and process integration and index integration were carried out at the same time.Results:The evaluation index system of internal control of public hospitals was constructed from 2 first-level indicators,17 second-level indicators and 70 third-level indicators.Conclusion:The application of integration concept in the optimization of internal control evaluation index system and the inclusion of non-economic critical business in the evaluation index system can promote the management and control of non-economic critical business in public hospitals,and help to realize the full coverage of internal control of economic and business activities in the integration of industry and finance in public hospitals.

关 键 词：公立医院 内部控制 评价体系 整合观 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F224.5[经济管理—国民经济]