EXPLORE AND ANALYSE OF INTERNAL CONTROL ENVIRONMENT IN STATE-OWNED HOSPITALS
10.3969/j.issn.1671-332X.2009.07.058
- VernacularTitle:国有医院内部控制环境探析
- Author:
Fang HUANG
;
Xiyu YANG
- Publication Type:Journal Article
- Keywords:
Control environment;
State-owned hospitals;
COSO report
- From:
Modern Hospital
2009;9(7):111-113
- CountryChina
- Language:Chinese
-
Abstract:
In this paper, published by COSOInternal Control-integrated framework Theory and the actual situation in China's state-owned hospitals, the hospital selected the elements of the control environment for the study, respectively, from the organizational structure, the values of the main staff, the hospital management and operation of the concept of style, the hospital audit department, as well as hospitals and other human resource policies in terms of five of the impact of the internal control system analysis, and made light of the actual current state-owned hospitals in the above-mentioned aspects of the prevailing problems and gives some solutions.
