内控视角下公立医院区域医疗中心资产管理与优化  

Asset Management and Optimization of Regional Medical Centers at Public Hospitals from Perspective of Internal Control

作　　者：于萌 王楠[1] YU Meng;WANG Nan(Beijing Cancer Hospital/Beijing Institute for Cancer Research)

机构地区：[1]北京大学肿瘤医院/北京市肿瘤防治研究所

出　　处：《医院管理论坛》2025年第2期22-25,共4页Hospital Management Forum

基　　金：北京海淀区卫生健康发展科研培育计划项目,编号:HP2024-96-503005。

摘　　要：公立医院作为事业单位,资产属于国家,需要建立一套有效的机制强化资产管理和监督,而区域医疗中心除了满足公立医院的基本管理要求外,还需要与输出医院进行同质化管理平移,对于资产管理有更加严格的要求。本文以公立医院A的区域医疗中心N医院为例,阐明对资产管理的内部控制,建立一套以风险管理为导向的具有制度化管理、制度化流程和信息化系统的资产内控体系,规范公立医院资产经济活动及相关业务活动,防范和管控内部运营风险,从而建立科学有效的资产内部制约机制。Public hospitals,as public institutions,with assets belonging to the state,need to establish a set of effective mechanisms to strengthen asset management and supervision,while regional medical centers,in addition to meeting the basic management requirements of public hospitals,need to carry out homogeneous management,and have more stringent requirements for asset management.This paper takes Hospital N,a regional medical center of public hospital A,as an example to elucidate the internal control of asset management,establish a set of risk management-oriented asset internal control system with institutionalized management,institutionalized process and information system,regulate the economic activities of assets and related business activities of public hospitals,and guard against and control the internal operation risks,so as to establish a scientific and effective mechanism of internal constraints on assets.

关 键 词：公立医院 区域医疗中心 资产管理 内部控制 

分 类 号：R197.5[医药卫生—卫生事业管理]