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随着社会主义市场经济体制和医疗卫生体制改革的不断深入,国家逐步将一部分政府承担的卫生事业职能推向社会,医院享受的相关经费拨款占自身医疗费用支出比例逐年降低,面临巨大的资金压力。同时,私立医院大量设立和兴起,使得原本处于优势的地方基层公立医院面临着严重的竞争压力。内部控制,作为企业管理中不可或缺的治理措施,在现今基层公立医院的管理工作中扮演着越来越重要的角色。本文阐述了基层公立医院内控存在的问题,分析了问题的成因,并提出了初步的解决方案。
With the deepening reform of the socialist market economic system and health care system, the state has gradually pushed some health undertakings undertaken by the government to the society. The funds allocated to hospitals for medical care enjoy a declining share of their medical expenses and are facing tremendous financial pressure . At the same time, a large number of private hospitals were set up and started up, making the grass-roots public hospitals in areas where they were already predominant faced serious competitive pressures. Internal control, as an indispensable governing measure in the management of enterprises, plays an increasingly important role in the management of the current grass-roots public hospitals. This article expounds the problems existing in the internal control of grass-roots public hospitals, analyzes the causes of the problems and proposes the preliminary solutions.