随着医疗体制改革在我国不断推进,公立医院也越来越注重内部管理的改革,尤其是内部控制制度,因为作为国家的事业单位,内部控制对医院的发展起到了关键的作用。但现在公立医院内部控制存在着许多薄弱环节,比如缺乏有效监督、执行力度弱、内部控制制度设计缺陷等等,这些都导致了医疗资源的不合理配置,降低了社会总福利,并进一步危及了国有资产的安全和完整。 With the reform of medical system in our country, public hospitals pay more and more attention to the reform of internal management, especially to the internal control system, because as a national institution, internal control plays a key role in the development of the hospital. However, there are many weak links in the internal control of public hospitals nowadays, such as the lack of effective supervision, the weak implementation and the design defects of the internal control system, all of which lead to irrational allocation of medical resources, reduce the total social welfare and further endanger the State-owned assets are safe and complete.