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在我国,公立医院占据了医疗市场的绝大部分份额,其基本职责是为群众提供良好的医疗服务。作为非营利性机构,公立医院在经营体制方面却普遍存在政府财政投入不足、“以药养医”状况突出的特点。而私立医院由于规模较小,体制灵活,服务也更加多样化。众多私立医院的崛起加剧了医疗行业的竞争,公立医院在此条件下若要求生存、求发展,就必须对传统运行体制进行整改。内部控制作为现代医院管理的核心,对保证公立医院经营目标的实现和内部系统的稳定运行起着举重若轻的作用。但就目前内部控制的制度制定和执行情况来看,仍然存在较多因素影响着公立医院内部控制的有效运行,需从多角度多渠道不断进行加强和完善,以提高公立医院的竞争能力。
In our country, public hospitals occupy the vast majority of the medical market share, its basic responsibility is to provide the masses with good medical services. As a non-profit organization, public hospitals are generally characterized by inadequate investment in government finance and prominent medical conditions in their operating systems. Private hospitals, due to their small size, flexible system and more diversified services. The rise of a large number of private hospitals exacerbated the competition in the medical industry. If public hospitals are to survive and develop under these conditions, they must rectify their traditional operating systems. As the core of modern hospital management, internal control plays an important role in ensuring the realization of the operating objectives of public hospitals and the stable operation of the internal system. However, judging from the formulation and implementation of the current system of internal control, there are still many factors that affect the effective operation of internal control in public hospitals. Various channels must be continuously strengthened and improved from various perspectives so as to enhance the competitiveness of public hospitals.