公立医院内部控制的变迁历程、演进逻辑与发展趋势  

Transition Process,Evolution Logic and Development Trend of Internal Control in Public Hospitals

作　　者：郑大喜[1] 罗毅[1] Zheng Daxi;Luo Yi(Tongji Affiliated Hospital of Tongji Medical College,Huazhong University of Science and Technoloy,Wuhan,Hubei,430030,China;不详)

机构地区：[1]华中科技大学同济医学院附属同济医院,湖北武汉430030

出　　处：《中国卫生经济》2024年第9期78-83,91,共7页Chinese Health Economics

摘　　要：有效的内部控制对保障公立医院经济活动及相关业务活动有序开展具有重要作用。公立医院内部控制经历了从试行探索到全面推进又到加强深化的3个发展阶段,随着环境和风险变化而动态调整。展望未来,公立医院内部控制呈现以下发展趋势:注重评价和报告,强化医院管理层责任,推进内部控制制度建立并有效实施;加快数智化转型,按前置规则自动防范关键节点风险,提升控制效率与效果;拓展控制范围,在业财融合中实现公立医院经济与业务活动内部控制全覆盖;聚焦重点业务、关键岗位,防范化解公立医院经济运行及业务活动重大风险;多部门协同,多机制联动,全方位合力督促公立医院内部控制的建立与实施。Effective internal control plays an important role in ensuring the orderly development of public hospitals'economic activities and related business activities.The internal control of public hospitals has experienced the development stages of trial exploration,comprehensive promotion to strengthening and deepening,and dynamically adjusted with the change of environment and risk.Looking forward to the future,the internal control of public hospitals shows the following development trends:pay attention to evaluation and reporting,strengthen the responsibility of hospital management,promote the establishment and effective implementation of internal control system;accelerate the transformation of data intelligence,automatically prevent the risk of key nodes according to the pre-rules,and improve the control efficiency and effect;expand the scope of control,achieve full coverage of internal control of economic and business activities of public hospitals in the integration of business and finance;focus on key businesses and key positions to prevent and resolve major risks in the economic operation and business activities of public hospitals;multi-department coordination,multi-mechanism linkage,all-round joint efforts to urge the establishment and implementation of public hospital internal control.

关 键 词：公立医院 内部控制 演进历程 主题框架 风险 发展趋势 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] R197.322