[修SC]民营医院内部控制有效性评价体系构建研究 - 副本.docxVIP

民营医院内部控制有效性评价体系构建研究 摘要 随着医疗改革的深化，民营医院所处的市场竞争强度不断增加，特别是民营医院发展迅速、来势汹汹，作为医疗卫生服务提供主体的民营医院，面临的经营风险和财务风险也与日俱增。在这个过程中，由于医院市场竞争意识的缺乏和内部控制制度的不健全，医院财务舞弊丑闻频出，采购舞弊、门诊虚假退费、住院押金私自挪用等情况屡见不鲜。实现民营医院内部控制十分必要。而在医院实行内部控制的过程中，重点就是对其进行有效性评价，这有利于及时发现控制过程中的薄弱环节和缺陷不足，从而提出相应的解决或改进意见，只有在评价的基础上才能针对性的改进和完善内部控制。然而遗憾的是，从己有研究来看，我国在医院内部控制方面的研究热点仍局限于制度框架研究，鲜少提及对其进行有效性评价，关于民营医院内部控制有效性评价体系的构建更是寥寥可数。 因此，研究在文献综述、界定相关概念以及分析理论研究的基础上，对我国民营医院内部控制评价现状进行概述，以整体反映发展态势;其次从内部控制五个关键要素出发，联系实际，综合运用Delphi专家咨询法、AHP层次分析法和线性加权综合法构建指标体系和模型;最后，选取TH 医院应用构建的评价体系进行案例分析，体现了研究所构建的评价体系具有可操作性和适用性，在统一规范民营医院内部控制有效性评价的同时，也为其实务研究提供了实践及论证依据。 关键词:民营医院;内部控制有效性;评价体系构建 Abstract With the deepening of medical reform, private hospitals are increasing the intensity of competition in the market, especially the rapid development of private hospitals, menacing, as the main medical and health services to provide the private hospital, the management risk and financial risk is growing. In the process, due to the lack of consciousness of hospital market competition and the internal control system is not sound, the hospital financial fraud scandals, procurement fraud, outpatient false refund, hospitalization deposit funds used, and so on and so forth. It is necessary to realize civilian battalion hospital internal control. And in the process of implementing the internal control in the hospital, the key is on the effectiveness evaluation, which is conducive to timely find the weak link in the process of control and defect, and then puts forward the corresponding solution or improvement opinions, only on the basis of the evaluation can be targeted to improve and perfect the internal control. Unfortunately, from the point of your own research, our country internal control aspects of the research hotspots in hospital is still confined to the institutional framework, rarely mentioned for effectiveness evaluation of effectiveness of civilian battalion hospital internal control evaluation system construction are few and far between. Therefore, rese