Exploring the Path of Strengthening Internal Financial and Accounting Supervision in Public Hospitals
- VernacularTitle:公立医院强化内部财会监督的路径探索
- Author:
Jingyu-An WANG
1
;
Weiyu WANG
;
Qing LI
;
Hui YANG
Author Information
1. 国家癌症中心/国家肿瘤临床医学研究中心/中国医学科学院北京协和医学院肿瘤医院 北京 100021
- Keywords:
financial supervision;
financial supervision system;
public hospital
- From:
Chinese Health Economics
2024;43(2):87-91
- CountryChina
- Language:Chinese
-
Abstract:
Different from accounting supervision and audit supervision,financial supervision pays more attention to the standardization of economic behavior from the management and governance level,financial supervision has the characteristics of comprehensiveness,foresightedness and guidance,which is very important for the healthy development of public hospital.By analyzing the main problems and challenges faced by the internal financial supervision in public hospitals,it discusses the construction of supervision system,the perfection of working mechanism,the optimization of supervision means and the construction of supervision environment,to explore the concrete ways and suggestions of improving the efficiency of internal financial supervision in public hospitals.
