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医改的继续深入,医疗市场竞争的日益加剧,以及国家对公立医院管控力度的不断加强和信息披露要求日益透明,对医院内部控制与管理工作提出了更新更高的要求。医疗行业较其他行业具有知识技术密集、难度大、耗材占比大、公益服务等特点,有效的内部控制对确保医院经济运行、保障病人权益、提升医院竞争力具有重要意义。医院需认真分析自身内控存在的问题和不足,在提升医院内控管理水平上下功夫。
The continuous deepening of medical reform, the increasingly intensified competition in the medical market, and the continuous strengthening of the state’s control over public hospitals and the increasingly transparent requirements for information disclosure put forward new and higher requirements on the internal control and management of the hospital. Compared with other industries, the medical industry has the characteristics of intensive knowledge and technology, great difficulty, large proportion of consumables, and public service. Effective internal control is of great significance in ensuring the economic operation of the hospital, protecting patients’ rights and enhancing the competitiveness of the hospital. The hospital should carefully analyze the existing problems and deficiencies in its internal control, and work hard to improve the level of internal control of the hospital.