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随着医疗体制的改革,医院内部控制逐渐被我国各类医院所重视,并已发展成医院内部管理的一项重要构成部分。内控机制还能进一步规范医院的各项经营活动,实现医院社会效益与经济效益的双重提高。本文以新医改为背景,以《行政事业单位内部控制规范》与《医院财务制度》为依据,以基层乡镇医院(公立)为研究视角,围绕其内部控制试展开研究。针对目前我国乡镇医院内部控制现状及存在的主要问题,提出相关解决建议,希望有助于我国基层医院内部控制的规范。
With the reform of the medical system, the internal control of the hospital has gradually been taken seriously by all kinds of hospitals in our country and has become an important part of the internal management of the hospital. Internal control mechanism can further standardize the hospital’s various business activities to achieve the hospital social and economic benefits of double increase. Based on the new medical reform, based on the criterion of internal control of the administrative institutions and the financial system of the hospital, this study takes the grass-roots township hospital (public) as a research perspective and conducts research on its internal control trial. Aiming at the current situation and existing problems of internal control in township hospitals in our country, the paper puts forward some suggestions on how to solve these problems, hoping to help the internal control of grass-roots hospitals in our country.