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医院的专项资金一般都是为了进行某项医疗疾病项目的研究而设置,必须做到专项资金的专款专用。随着我国的医疗体制不断的深入改革和医院专项资金管理的不断完善,医院必须提高对专项资金的管理水平,进而促进医院专项资金的利用率。然而当前我国一些医院在专项资金的管理和利用等方面出现了不规范等问题,导致专项资金很难取得应有的效果。本文就医院专项资金内部控制管理存在的问题进行分析,并且提出完善专项资金管理的措施,促进医院对专项资金管理的科学性。
Hospital special funds are generally set for the study of a medical disease project, earmarked funds must be dedicated. With the continuous deepening reform of China’s medical system and the constant improvement of hospital special fund management, the hospital must improve the management level of special funds and further promote the utilization rate of hospital special funds. However, some hospitals in our country have problems such as irregularities in the management and utilization of special funds, which makes it difficult for special funds to achieve the desired results. This article analyzes the problems existing in the internal control and management of special funds in hospitals and puts forward measures to improve the management of special funds to promote the scientific management of special funds in hospitals.