公立医院内部控制的创新研究

摘要

有效的内部控制对确保医院经济运行、保障病人权益、提升医院竞争力具有重要作用.当前,公立医院内部控制存在内部环境欠佳、风险评估机制不完善、信息传递及沟通不及时、内部审计独立性差等问题,建议从改善内控环境、完善风险评估机制、加强信息化建设和内部监督组织体系建设等方面强化公立医院内部控制.%The effective internal control plays very important role on hospital financial management,assuring patient's rights and improving hospital competition.Based on the analysis of problems in hospital internal control such as bad environment,incompletion of risk assessment mechanism,behind time information transformation and inadequate internal audit,countermeasures including improving internal control environment and risk assessment mechanism,strengthening information system and inspection system are concerned to promote public hospital internal control.