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医院实行内部控制是为了保证医院各项业务活动的正常、有效进行和财产物资的安全、完整,进一步纠正医院管理活动中出现的问题,预防医院经营风险和财务风险,实现经营目标。现阶段,随着医疗卫生体系改革的不断深化,提高医院管理水平是其适应市场经济发展的有效途径和必然趋势。因此,加强医院内部控制制度建设就显得尤为迫切。本文对目前医院内部控制的重要性进行论述,并在此基础上详细阐述了医院在内部控制建设上存在的局限性。
The internal control of the hospital is to ensure the normal and effective operation of various business activities of the hospital and the safety and completeness of the property and materials so as to further correct the problems occurred in the hospital management activities and prevent the operation risks and financial risks of the hospital and achieve the business objectives. At this stage, with the continuous deepening of the reform of the medical and health system, improving the management level of the hospital is an effective way and an inevitable trend to adapt to the market economy. Therefore, to strengthen the hospital internal control system construction is particularly urgent. This article discusses the current importance of hospital internal control, and on this basis elaborates the limitations of the hospital in the construction of internal control.