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当前,衡量医院管理水平与加强医院管理方式的重要标志之一是内部控制。医院内部控制,是为了确保医院有效的进行业务活动和维护资产安全、完整,防范、纠正错误纰漏,确保会计部门资料的合法、真实、完整而采取的一系列措施、政策或程序。由此可见,在医院经营管理和监测控制范畴中,内部控制处于举足轻重的地位,拥有非常重要的意义。在不断深入医院体制改革和快速发展的市场经济推动下而日益激烈的医疗市场竞争中,医院要求得生存和发展,首要任务是完备内部控制体制,以不断提高医院自身综合实力,才能更自如地应对白热化的医疗竞争。本文通过阐述内部控制对医院经济发展的作用,以及调研分析国内医院当前内部控制体制存在的问题,提出了完善医院内部控制制度的建设思路与措施。
At present, one of the most important symbols to measure the level of hospital management and strengthen the management of the hospital is internal control. The internal control of the hospital is a series of measures, policies or procedures adopted by the hospital to ensure the effective operation of the hospital and to safeguard the safety and integrity of the assets, prevent and correct mistakes and errors, and ensure the legal, truthful and complete information of the accounting department. Thus, in the field of hospital operation and management and monitoring and control, the internal control plays a decisive role and has very important significance. In the increasingly fierce medical market competition driven by the reform of the hospital system and the rapid development of the market economy, hospitals are required to survive and develop. The most important task is to perfect the internal control system so as to continuously improve the overall strength of the hospital so as to make it more comfortable Deal with the intense medical competition. This paper elaborates the function of internal control on the hospital’s economic development, as well as investigates and analyzes the existing problems of the current internal control system in domestic hospitals, and puts forward the ideas and measures for improving the internal control system of the hospital.