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我国疗养院等医疗机构的内部控制机制与企业相比,无论是理论研究还是实践运行,都相对滞后。若要充分发挥疗养院的实际效能,只有进一步健全其内控机制,加强疗养院的内部控制管理。唯有如此,方能使疗养院可持续运营。基于此,笔者围绕我国公立疗养院,对其内部控制机制展开研究,希望有助于其规范管理与健康发展。
Compared with the enterprises, the internal control mechanisms of medical institutions such as nursing homes in China are lagging behind both in theoretical research and in practice. To fully realize the actual effectiveness of sanitariums, only to further improve its internal control mechanism and strengthen the internal control management of sanitariums. Only in this way can sanitariums be continuously operated. Based on this, the author of our country’s public sanatorium, the internal control mechanism to start a study, hoping to help its standardized management and healthy development.