Research on the Collaborative Mechanism and Implementation Path of Financial and Accounting Supervision and Internal Control in Public Hospitals Based on the Perspective of Governance
- VernacularTitle:基于治理视角的公立医院财会监督与内部控制协同机制实施路径研究
- Author:
Yongchong LI
1
;
Xiaochun HUANG
Author Information
1. 中国科学技术大学附属第一医院(安徽省立医院) 安徽 合肥 230001
- Keywords:
public hospital;
financial and accounting supervision;
internal control;
governance perspective;
collaborative mechanism
- From:
Chinese Health Economics
2024;43(10):81-84,90
- CountryChina
- Language:Chinese
-
Abstract:
Financial accounting supervision and intemal control can effectively prevent and mitigate economic risks,maintain financial discipline,and improve the efficiency of resource allocation and utilization.They are crucial means to promote the governance system and capability of public hospitals,as well as to ensure their high-quality development.However,how to establish a synergistic mechanism to achieve the coordination of goals,subjects,objects and action and promote the high-quality development of public hospitals,has become an important issue in the operational management of public hospitals.From the perspective of collaborative governance,it elaborates on the theoretical basis of the synergism between financial accounting supervision and internal control.It further explores the construction of acollaborative governance framework,mechanism of action,and implementation path for financial accounting supervision and internal control in public hospitals.It provides theoretical justification and practical references for public hospitals to prevent risks,standardize economic operations,offering new ideas for promoting high-quality development of public hospitals under the new situation.
