我国公立医院内部控制存在问题及改进意见探析摘 要改革开放 40 年，中国各行各业都发生着巨大的变化，作为医疗桥头堡的公立医院更是经历了翻天复地的变化。伴随着公立医院改革的不断深入，其内部控制问题也愈发显得举足轻重。医院互联网、大数据、云计算等信息化手段在医院财务管理中的不断应用，为医院的财务核算等财务工作带来了变化，一方面信息化的应用大大提高了医院财务工作的效率，但同时为医院的内部控制工作带来了很大的挑战。医院管理素来都是“人多、物杂、程序繁琐”，尤其是医院的财务核算工作。如何将各个科室的独立核算和医院的整体核算有效结合起来，提高核算准确率和效率，便成为了整个财务管理工作中不可或缺的重要部分，在协助管理者对医院内部的整体财务管理状况达到更加理想的掌控，同时成为对医院内部控制设置完善程度的重要评价指标。关键词：公立医院；内部控制，问题，措施Analysis on the problems of internal control of public hospitals in China and suggestions for improvementAbstractIn the 40 years of reform and opening up, great changes have taken place in all walks of life in China. As a bridgehead of medical treatment, public hospitals have experienced tremendous changes. With the deepening of the reform of public hospitals, the problem of internal control is becoming more and more important. The continuous application of Hospital Internet, big data, cloud computing and other information technologies in hospital financial management has brought changes to the financial accounting and other financial work of the hospital. On the one hand, the application of information technology has greatly improved the efficiency of hospital financial work, but at the same time, it has brought great challenges to the internal control work of the hospital. Hospital management has always been "a lot of people, miscellaneous materials, cumbersome procedures", especially the financial accounting work of the hospital. How to effectively combine the independe...
