内审视角下公立医院财务优化路径分析  

Financial optimization path analysis of public hospitals from the perspective of internal audit

作　　者：石晓宇[1] SHI Xiaoyu(The First Affiliated Hospital of Xinxiang Medical University,Weihui,Xinxiang,He'nan Province,453100,PRC)

机构地区：[1]新乡医学院第一附属医院,河南省新乡市卫辉市453100

出　　处：《中国医院》2024年第8期82-84,共3页Chinese Hospitals

基　　金：河南省医学科技攻关计划项目(RKX202102020)。

摘　　要：对于公立医院而言,财务审计作为一种内部控制管理手段,能够有效保障医院财产安全,为构建良好医疗环境奠定基础。本文从内审与医院财务管理关联入手,探讨当前内审视角下公立医院财务现状与问题,提出公立医院转变财务管理理念、优化制度机制和管理方式等对策。内审视角下,医院财务管理应着重转变成本核算理念、更新风险防范理念、完善绩效考核制度和开展精细化管理等,进一步提高医院财务管理质量,为医院高质量发展保驾护航。For public hospitals,financial auditing as a means of internal control management can effectively ensure the safety of hospital property and lay the foundation for a good medical environment.This paper starts with the relationship between internal audit and hospital financial management,discusses the current financial status and problems of public hospitals from the perspective of internal audit,and proposes countermeasures such as changing financial management concepts,optimizing system mechanisms,and management methods.From the perspective of internal audit,hospital financial management should focus on changing cost accounting concepts,updating risk prevention concepts,improving performance appraisal systems,and implementing refined management,thereby further improving the quality of hospital financial management and ensuring high-quality hospital development.

关 键 词：医院内审 公立医院 医院财务 财务管理 

分 类 号：R197.3[医药卫生—卫生事业管理]