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由于医疗水平的进步,我国的医疗卫生体制进行了相应的改革。随着市场经济体制的确立,县级医院想要走可持续发展道路,就必须适应市场经济体制的要求。作为影响县级公立医院发展的重要组成部分,医院的内部控制是不可忽视的重要环节。如果医院缺少有效的内部控制措施,就无法确保医疗经营活动的效率性和效果性、资产的安全性、经济信息和财务报告的可靠性,本文首先阐述了医院内部控制的含义,其次分析了实施内部控制对于县级公立医院的积极意义,最后提出了加强县级公立医院内部控制的策略和方法。
Due to the improvement of medical treatment, our country’s medical and health system has been correspondingly reformed. With the establishment of a market economy system, county hospitals must adapt themselves to the requirements of a market economy if they want to take the path of sustainable development. As an important part of the development of county-level public hospitals, the internal control of hospitals is an important link that can not be ignored. If the hospital lacks effective internal control measures, it will not be able to ensure the efficiency and effectiveness of health care activities, the safety of assets, the reliability of economic information and financial reports. This article first elaborates on the meaning of hospital internal control and secondly analyzes the implementation The positive significance of internal control to the county-level public hospitals finally put forward the strategies and methods to strengthen the internal control of county-level public hospitals.