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内部控制是近年来企业管理的重要理论,亦是财务管理不断深化的抓手。国家为加强行政事业单位管理,颁布了行政事业单位内部控制指引,为医院等事业单位建设内部控制体系提供了指引依据。然而,我国医院的内部控制建设水平并不均衡,很多医院仍然存在很多需要提升改进的地方。同时,内部控制是一个需要不断完善的过程,永无止境。本文从分析医院内部控制体系建设的必要性入手,从内部控制理论的五个维度分析了医院内部控制体系建设存在的主要问题,在此基础上,提出了完善医院内部控制体系的主要措施。
Internal control is an important theory of business management in recent years and is also the starting point for deepening financial management. In order to strengthen the administration of administrative institutions, the state promulgated guidelines for internal control of administrative institutions, which provided guidelines for the construction of internal control systems such as hospitals and other institutions. However, the level of internal control of hospitals in our country is not balanced, and many hospitals still have many areas that need improvement. At the same time, internal control is a process that requires continuous improvement and will never stop. Starting with the necessity of building the internal control system in hospital, this paper analyzes the main problems existing in the internal control system of the hospital from the five dimensions of internal control theory, and puts forward the main measures to improve the internal control system of the hospital.