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公立医院是我国疾病诊断以及治疗活动的重要机构,是我国安全卫生事业中的重要一部分。随着我国医疗卫生体制改革及支付体系改革的不断深化,对于公立医院经营管理提出了越来越高的要求。其中,内部控制制度对于公立医院内部各项经营管理服务活动有着非常重要的影响。相当一部分公立医院在内部控制的建立、实施过程中,出现了很多问题,有待于进一步探讨完善。
Public hospitals are an important institution for diagnosis and treatment of diseases in our country and an important part of our country’s cause of health and safety. With the continuous deepening of the medical and health system reform and payment system reform in our country, higher and higher requirements have been put forward for the operation and management of public hospitals. Among them, the internal control system for public hospitals within the various management services activities have a very important impact. A considerable number of public hospitals in the establishment and implementation of internal control, there have been many problems that need to be further explored.