Transition Process,Evolution Logic and Development Trend of Internal Control in Public Hospitals
- VernacularTitle:公立医院内部控制的变迁历程、演进逻辑与发展趋势
- Author:
Daxi ZHENG
1
;
Yi LUO
Author Information
1. 华中科技大学同济医学院附属同济医院 湖北 武汉 430030
- Keywords:
public hospital;
internal control;
evolution process;
thematic framework;
risk;
development trend
- From:
Chinese Health Economics
2024;43(9):78-83,91
- CountryChina
- Language:Chinese
-
Abstract:
Effective internal control plays an important role in ensuring the orderly development of public hospitals'economic activities and related business activities.The internal control of public hospitals has experienced the development stages of trial exploration,comprehensive promotion to strengthening and deepening,and dynamically adjusted with the change of environment and risk.Looking forward to the future,the internal control of public hospitals shows the following development trends:pay attention to evaluation and reporting,strengthen the responsibility of hospital management,promote the establishment and effective implementation of internal control system;accelerate the transformation of data intelligence,automatically prevent the risk of key nodes according to the pre-rules,and improve the control efficiency and effect;expand the scope of control,achieve full coverage of internal control of economic and business activities of public hospitals in the integration of business and finance;focus on key businesses and key positions to prevent and resolve major risks in the economic operation and business activities of public hospitals;multi-department coordination,multi-mechanism linkage,all-round joint efforts to urge the establishment and implementation of public hospital internal control.
