医疗事业单位内部控制的现状和对策分析.docxVIP

医疗事业单位内部控制的现状和对策分析 —以某县级医院为例 ［摘要］随着我国更疗制度改革的不断推进，县级公立I矢院的财务内部控制水平有了显著 的提高。但是同时也应认识到，改革已进入到了深水区，对于县级公立医院来说，医院财务 的内部控制越来越成为影响医改执行效率的关键一环。在医院的财会管理中，内部控制效果 的好坏，将会直接影响医院的财会管理水平，也影响着医疗制度改革的推进。就现阶段而言, 在财会的内部控制这一部分，各种问题在我国各级医院中依然普遍存在。如何能够提高现有 的内部控制水平，是当前非常具有现实意义的一个问题。因此，本文以福建某县级公立医院 为例，综合应用安迪?格鲁夫的六力分析模型和COSO要素分析等方法，从多个角度来分析这 些问题，并就如何加强县级医院的内部控制，提高医院的财会管理水平提出相适应的解决对 策。 ［关键字］六力模型内部控制管理水平 [Abstract] With the continuous progress of Chinas reform of the health care system, the internal financial control of the county-level public hospitals has been significantly improved. But at the same time it should also be recognized that the reform has been into the deepwater area.hospital financial internal control, for public hospitals at the county level, has increasingly become a critical part of the impact of health reform implementation efficiency. In the management of the hospitals accounting, internal control effect is good or bad, will directly affect the level of financial and accounting management of the hospital, also affect the advance of medical system reform. At the moment, in this part of the internal control of the acco un ting, various problems are still prevale nt in our hospitals at all levels. How to improve the existing level of internal control is an issue of very practical significance. Therefore, Fujian, a county-level public hospitals for example, integrated application Andy Grove, the six force analysis model and coso factor analysis method to analyze these issues from multiple perspectives, and on how to strengthen the county hospitals internal control, improve hospital financial and accounting management level to adapt solutions. [Key word] Six force model internal contro I management level 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark6 \o Current Document 引言 1 （一） 论文的背景 1 （二） 论文主要内容简介 1 （三） 论文的意义 1 HYPERLINK \l bookmark8 \o Current Document 一、 模型理论概述 1 HYPERLINK \l bookmark10 \o Current Document 二、 内部控制的含义及要素 3 HYPERLINK \l bookmark12 \o Current Document 三、 从