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公立医院是我国医疗服务体系的主体,是体现公益性、解决基本医疗、缓解人民群众看病就医困难的基本保障。公立医院因受其自身的资金、技术、规模、人员等方面的限制,以及旧体制和目前管理模式弊端的制约,在市场化进程中日益暴露出基础管理薄弱,特别是内部控制存在重大缺陷的问题。研究如何将公司内部控制理论引入医院管理,对于解决新形势下面临的生存和发展危机,以及确保国家有关法律法规的贯彻执行和政府职能的实现,切实保障患者的合法权益等都具有重要的现实意义。
Public hospitals are the main body of the medical service system in our country and the basic guarantee to reflect the public welfare, solve the basic medical problems and ease the people’s medical treatment. Due to the restrictions of its own capital, technology, scale and personnel, as well as the limitations of the old system and the current management mode, the public hospitals increasingly expose the weak foundation management in the marketization process, especially the major defects of the internal control problem. To study how to introduce the theory of company internal control into hospital management is of great realistic significance in solving the crisis of subsistence and development facing the new situation as well as ensuring the implementation of relevant state laws and regulations and the realization of government functions and effectively guaranteeing the legitimate rights and interests of patients significance.