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在公立医院(以下简称医院)内部控制中,信息与沟通是实施内部控制的重要条件,与内部环境、风险评估、控制活动、内部监督一起构成医院内部控制的五大要素。本文从内部控制要素——信息与沟通的角度出发,通过阐述其对医院内部控制的影响,提出医院加强信息与沟通的建议,为实现医院内部控制目标提供有力保障。
In the internal control of public hospitals (hereinafter referred to as hospitals), information and communication are important conditions for the implementation of internal control. Together with the internal environment, risk assessment, control activities and internal oversight, information and communication constitute the five major elements of internal control of hospitals. From the perspective of internal control factors - information and communication, this paper proposes the suggestions of hospitals to strengthen information and communication by expounding its influence on the internal control of hospitals and provides a strong guarantee for the goal of hospital internal control.