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随着医院经济的快速发展,现代医院管理越来越重要,为增强医院的核心竞争力,实现医院的可持续发展,进一步加强医院的内部控制,提高医院内部管理水平显得尤为重要,本文首先阐述了医院内部控制的现状和重要性,然后介绍了医院内部控制的内容、方法、考核评价和内部会计控制,最后介绍了医院内部控制的局限性,并提出了应对这种局限性的办法。
With the rapid development of the hospital economy, modern hospital management is more and more important. It is particularly important to strengthen the hospital’s core competitiveness, realize the hospital’s sustainable development, further strengthen the hospital’s internal control, and improve the hospital’s internal management level. The status and importance of internal control in hospitals were introduced. Then the contents, methods, assessments, and internal accounting controls of hospital internal control were introduced. Finally, the limitations of internal control in hospitals were introduced, and ways to deal with this limitation were proposed.