医院实施财会监督的组织构架及路径研究  

Research on the Organizational Framework and Path of Implementing Financial Accounting Supervision in Hospitals

作　　者：王玮玉 李青[1] 王敬媛[1] 徐铃茜[1] 杨慧[1] Wang Weiyu;Li Qing;Wang Jingyuan(Financial Management Department,Cancer Hospital Chinese Academy of Medical Sciences,Beijing,100021,China)

机构地区：[1]中国医学科学院肿瘤医院财经管理处,北京100021

出　　处：《中国卫生经济》2025年第2期96-100,共5页Chinese Health Economics

摘　　要：为建立权责清晰、约束有力的医院财会监督机制,解读了医院财会监督的内涵,包括财会监督的主体、对象及方法,剖析了财会监督与内部控制的联系与区别,探讨医院内部监督主体的功能定位,形成了以财务部门为牵头部门、多部门横向协同的组织构架。此外,分享了案例医院财务部门通过整合科室功能构建财会内部监督网络体系的实施路径和管理实践,以期为推动医院财会监督的有效落地提供理论基础和实践探索。With the aim of establishing a clear and effective financial and accounting supervision mechanism for hospitals,it unscrambled the connotation of the financial and accounting supervision in hospital.It analyzed the subjects,the objects,and the methods of the financial and accounting,compared and contrasted the financial and accounting supervision with internal controls,and explored functional positioning within the subject of internal financial and accounting supervision.An organizational structure has been formed with the finance department as the leading department and multiple departments collaborating horizontally.The implementation path and management practice of the finance department of the case hospital in building a network system of financial and accounting internal supervision by integrating the functions of the departments were shared,with a view to providing a theoretical basis and practical exploration for the promotion of the effective implementation of financial and accounting supervision in hospitals.

关 键 词：财会监督 内部控制 组织构架 功能定位 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F239[经济管理—会计学]