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伴随医疗体制改革的持续深入,国家鼓励民营资本进入医院等政策的出台,医院的竞争环境陡然加剧,这需要医院加大风险控制,特别是内部审计控制。内部审计控制在防范财务风险,保证医院资产安全,医院经济活动顺利进行有效性等方面起着重要的作用。由于目前医院的内部审计控制存在诸多问题,妨碍医院发展的滞后性凸显出来。本文就医院内部审计控制存在的的问题及对策展开讨论。
With the continuous deepening of the reform of the medical system and the introduction of policies such as the state’s encouragement of private capital to enter the hospital, the competition environment of the hospital has suddenly intensified. This requires the hospital to increase its risk control, especially the internal audit control. Internal audit control plays an important role in preventing financial risks, ensuring the safety of hospital assets and the effectiveness of the hospital’s economic activities. Due to the current problems in the hospital’s internal audit control, there are many problems hindering the development of the hospital. This article discusses the existing problems and countermeasures of hospital internal audit control.