| 公立医院内部控制管理现状思考 |
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| 引用本文： | 陈玲娣. 公立医院内部控制管理现状思考[J]. 河南职工医学院学报, 2012, 24(6): 837-840 |
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| 作者姓名： | 陈玲娣 |
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| 作者单位： | 河南省人民医院,郑州,450003 |
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| 摘 要： | 随着公立医院改革的深化,公立医院会计报告不真实、组织效率不高、违规行为时有发生等现象越来越受到主管部门和社会的关注。2011年10月,《行政事业单位内部控制规范》征求意见稿出台,意图通过加强内部控制改变这些现状。该文从公立医院内部控制的现状入手,分析了目前公立医院内部控制成效不理想的原因,并提出了具体的控制措施。
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| 关 键 词： | 内部控制 发展历史 内部控制管理 |
Analysis on Hospital Internal Control and Management from the History of Internal Control |
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| CHEN Ling-di. Analysis on Hospital Internal Control and Management from the History of Internal Control[J]. Journal of Henan Medical College For Staff and Workers, 2012, 24(6): 837-840 |
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| Authors: | CHEN Ling-di |
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| Affiliation: | CHEN Ling-di ( Henan Provincial People＇ s Hospital, Zhengzhou Henan,450003, China) |
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| Abstract: | Untrue accounting reports, low organizational efficiency and violations have caused the at-tention of health competent department with deepening of public hospitals＇ reform. In order to change the present situation,internal control standard of administrative institutions （adraft for discussing） has the been released in October 2011. This paper tries to explore the essence of internal control to analyse the reasons of weak internal control. Some suggestions are put forward. |
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| Keywords: | internal control developing history internal control management |
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