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县级综合医院是我国的基层医疗机构,面向基层人民群众,也是我国深化医药卫生体制改革的重点,医院内部控制制度的完善,能够提升综合医院管理的规范化和科学化水平。本文通过对县级综合医院内部控制建设的理论基础和存在普遍问题进行分析,提出了其内部控制制度构成的重点内容以及加强的侧重点。
The county-level general hospital is a primary medical institution in our country, which is targeted at grass-roots people and the masses. It is also the focal point of deepening the reform of the medical and health system in our country. The improvement of the internal control system of the hospital can improve the standardization and scientific level of general hospital management. Based on the analysis of the theoretical basis and common problems in the construction of internal control in county-level general hospitals, this paper puts forward the key contents of the internal control system and the emphasis of strengthening.