我国公立医院内部控制存在问题及改进意见探析.docxVIP

我国公立医院内部控制存在问题及改进意见探析 摘 要 改革开放40年，中国各行各业都发生着巨大的变化，作为医疗桥头堡的公立医院更是经历了翻天复地的变化。伴随着公立医院改革的不断深入，其内部控制问题也愈发显得举足轻重。医院互联网、大数据、云计算等信息化手段在医院财务管理中的不断应用，为医院的财务核算等财务工作带来了变化，一方面信息化的应用大大提高了医院财务工作的效率，但同时为医院的内部控制工作带来了很大的挑战。医院管理素来都是“人多、物杂、程序繁琐”，尤其是医院的财务核算工作。如何将各个科室的独立核算和医院的整体核算有效结合起来，提高核算准确率和效率，便成为了整个财务管理工作中不可或缺的重要部分，在协助管理者对医院内部的整体财务管理状况达到更加理想的掌控，同时成为对医院内部控制设置完善程度的重要评价指标。 关键词：公立医院；内部控制，问题，措施 Analysis on the problems of internal control of public hospitals in China and suggestions for improvement Abstract In the 40 years of reform and opening up, great changes have taken place in all walks of life in China. As a bridgehead of medical treatment, public hospitals have experienced tremendous changes. With the deepening of the reform of public hospitals, the problem of internal control is becoming more and more important. The continuous application of Hospital Internet, big data, cloud computing and other information technologies in hospital financial management has brought changes to the financial accounting and other financial work of the hospital. On the one hand, the application of information technology has greatly improved the efficiency of hospital financial work, but at the same time, it has brought great challenges to the internal control work of the hospital. Hospital management has always been a lot of people, miscellaneous materials, cumbersome procedures, especially the financial accounting work of the hospital. How to effectively combine the independent accounting of each department with the overall accounting of the hospital to improve the accuracy and efficiency of accounting has become an important part of the financial management of the hospital. It is also an important basis to judge whether the internal control system of the hospital is perfect. Keywords: Public Hospital; Internal Control; Problems, Measures 引言 公立医院作为我国医疗机构的重要组成部分，担负着重要的社会责任，关系到全国人民的医疗健康，是提高我国医疗水平的关键所在。伴随着社会改革的不断深入，改革的触角已经深入到医疗机构的各个角落，在这其中当然包括公立医院。自1960年起，中国的公共卫生事业经历了三次大的经费调整，居民所需承担的公共医疗的收费标准不断降低，这直