Function Positioning and Implementation Path of Internal Control in Public Hospitals from the Perspective of Finan-cial and Accounting Supervision
- VernacularTitle:财会监督视角下公立医院内部控制的功能定位与实现路径
- Author:
Hua FU
1
;
Xiaozhe DAI
;
Daxi ZHENG
;
Yi WANG
;
Dengjiao DONG
;
Liyan WANG
;
Changrong ZHOU
;
Haifen SUN
;
Jinxiu SHI
Author Information
1. 华中科技大学同济医学院附属同济医院 武汉 430000
- Keywords:
public hospital;
financial and accounting supervision;
internal control;
function positioning;
implementation path
- From:
Chinese Health Economics
2024;43(1):82-85,88
- CountryChina
- Language:Chinese
-
Abstract:
With the reform of the medical and health system entering a critical period,public hospitals have also exposed new risks and challenges in economic operation.As an important means of hospital standardized management,internal control can better prevent and resolve the risk of hospital economic operation and ensure the sustainable operation of the hospital.By interpreting the requirements of current national policies on hospital internal control,it analyzes the functional positioning of financial and accounting supervision in hospital internal control,shares the internal control implementation path of sample hospitals from the perspective of financial and accounting supervision,and puts forward suggestions on strengthening internal control construction of public hospitals in the new era,in order to lay a good foundation for the high-quality development of hospitals.
