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为了适应公立医院改革的需要,我国公立医院在内部控制制度上也做出了相应规范,由于公立医院不仅要实行成本核算,还需要通过管理手段的转型和完善制度来加强自身建设,以此合理保证单位经济活动合法例规、资产安全和使用有效、财务信息真实完整、有效防范舞弊和预防腐败、提高公共服务的效率和效果,所以不断加强公立医院内部控制制度建设就显得非常有必要。文章主要结合公立医院内部控制现状以及存在问题,研究加强其内部控制制度的相关措施。
In order to meet the needs of the reform of public hospitals, public hospitals in our country also make corresponding norms in the internal control system. Because public hospitals not only need to carry out costing, but also need to strengthen themselves through the transformation and improvement of management methods, so as to be reasonable It is very necessary to constantly strengthen the construction of the internal control system in public hospitals by ensuring that units have legal and statutory economic activities, that assets are safe and effective, that financial information is true and complete, that fraud and corruption prevention are effectively prevented and public service efficiency and effectiveness are enhanced. The article mainly combines the current situation of internal control in public hospitals and existing problems to study the relevant measures to strengthen its internal control system.