公立医院财务会计与内部审计协调监督机制研究  

Study on the Coordination and Supervision Mechanism of Financial and Accounting and Internal Audit in Public Hospitals

作　　者：安波[1] 孙英[1] 祝萍[1] AN Bo;SUN Ying;ZHU Ping(Weihai Municipal Hospital,Weihai Shandong 264200,China;不详)

机构地区：[1]威海市立医院,山东威海264200

出　　处：《卫生经济研究》2024年第7期49-52,共4页

摘　　要：公立医院财务会计与内部审计协调监督在体制机制、目标职能、人才培养、执行规范、技术应用、结果整改等方面存在一些问题,应重塑协调监督组织架构、构建协调监督沟通机制,增强内部监督合力、提升整体监督意识,注重监督人才培养,完善基础设施建设,并加强监督结果利用,从而有效提升公立医院监督效能。There are some problems in the coordination and supervision of financial and accounting and internal audit in public hospitals in terms of institutional mechanism,target function,talent cultivation,implementation specification,technology application,result rectification,etc.It is necessary to reshape the organizational structure of the coordination and supervision,construct the communication mechanism of coordination and supervision,enhance internal supervision synergy,improve overall supervision awareness,emphasize supervision talent cultivation,improve infrastructure construction,and strengthen the utilization of supervision results,so as to effectively enhance the supervision effectiveness of public hospitals.

关 键 词：财务会计 内部审计 协调监督 

分 类 号：R197.32[医药卫生—卫生事业管理]