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内部控制覆盖到医院运营活动的各个层面,既是提高财务管理效率的有效措施,也是完善医院内部控制体系的重要内容。随着医疗体制改革的不断深化,医院自身也进行着各种改革,对内部控制提出了更高的要求。本文从分析医院内部控制现状入手,对加强内部控制的实践措施进行论述,并总结出医院内部控制的实践应用价值。
Internal control covering all aspects of hospital operations is not only an effective measure to improve the efficiency of financial management, but also an important part of perfecting the hospital’s internal control system. With the continuous deepening of the reform of the medical system, the hospital itself has carried out various reforms and put forward higher requirements on internal control. This article starts with analyzing the current situation of internal control in hospitals, discusses the practical measures to strengthen internal control, and summarizes the practical value of internal control in hospitals.