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医院内部控制是医院为了保证业务活动的有效进行,保护资产的安全与完整,防止、发现和纠正错误与舞弊,并有效地进行监控而建立的对内部管理活动的检查和相互制约的机制。基于医院的企业化管理,参照《企业内部控制基本规范》,医院内部控制的要素也可以归纳为内部环境、风险评估、控制活动、信息与沟通、内部监督五大方面。本文将分别依照各要素内容及特点,阐述对各要素关键控制的认识。
The internal control of the hospital is a mechanism for the inspection and mutual restraint of the internal management activities established by the hospital in order to ensure the effective operation of the business, protect the safety and integrity of the assets, prevent, detect and correct errors and fraud, and monitor effectively. Based on the hospital’s enterprise management and referring to the “Basic Norms of Enterprise Internal Control”, the elements of hospital internal control can also be summarized into five aspects of the internal environment, risk assessment, control activities, information and communication, and internal supervision. This article will respectively explain the key control of each factor according to the content and characteristic of each factor.