“放管服”政策下公立医院科研经费内部控制痕迹研究  

Research on the Internal Control Trace of Scientific Research Funds in Public Hospitals under the“Release Control Service”Policy

作　　者：俞燕 方福祥 闫晋洁 刘婉芝 汪涛 Yu Yan;Fang Fuxiang;Yan Jinjie(The First Affiliated Hospital of Kunming Medical University,Kunming,Yunan,650032,China;不详)

机构地区：[1]昆明医科大学第一附属医院,云南昆明650032 [2]北京大学肿瘤医院云南医院,云南昆明650018 [3]昆明市儿童医院,云南昆明650028 [4]云南省辐射环境监督站,云南昆明650034

出　　处：《中国卫生经济》2025年第3期105-108,共4页Chinese Health Economics

基　　金：云南省科技厅科技计划项目(202304AL030046)。

摘　　要：近年来,科研经费“放管服”政策围绕扩大自主管理权、优化科研经费流程管理展开。公立医院作为同时承担“医教研防”任务的公益性事业单位对于科研经费的管理有其特殊性。文章从科研经费内部控制留痕角度分析了公立医院的控制痕迹类型及特点,认为公立医院科研经费控制痕迹管理存在缺少针对性政策、结果导向控制痕迹不足、项目管理权责界限模糊等问题,并从探索针对性政策、建立结果导向痕迹清单、建立区别化管理职能、完善间接经费与奖励制度权责性安排等角度提出了改进建议。In recent years,the“release control service”policy of scientific research funds focused on expanding the self-management right and optimizing the scientific research funds management.Public hospitals,as public welfare institutions undertaking the task of“medical education,research and prevention”,have their own particularities in the management of scientific research funds.It analyzes the types and characteristics of control traces in public hospitals from the perspective of internal control traces of scientific research funds.It is concluded that there are some problems in the control trace management of scientific research funds in public hospitals,such as lack of targeted policies,lack of result-oriented control traces,and blurred boundaries of project management rights and responsibilities.Suggestions for improvement are put forward from the perspectives of exploring targeted policies,establishing result-oriented trace list,establishing differentiated management functions,and improving the authority and responsibility arrangement of indirect funds and reward system.

关 键 词：内部控制痕迹 内部控制 科研经费管理 

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]