摘要
目的:基于内部控制整体框架理论和《行政事业单位内部控制规范》,建立医疗卫生单位固定资产内部控制体系。方法:采用理论分析与实践应用相结合和文献研究等方法,对内部控制整体框架理论、《行政事业单位内部控制规范》和固定资产业务环节进行研究;结果:基于内部控制整体框架理论、《行政事业单位内部控制规范》对固定资产业务环节进行风险评估,可以为建立固定资产内部控制体系和管理制度奠定基础。结论:应以完善内部控制环境为基础,通过流程梳理和风险评估实施控制活动,建立和完善固定资产内部控制体系及管理制度。
Objective:To establish the internal control system for fixed assets in medical and health institutions based on thewhole framework theory of internal control and Administrative Institutions Internal Control Specification.Methods:The whole frame-work theory of internal control, Administrative Institutions Internal Control Specification and the business section of fixed assets wereanalyzed by the combination of theoretical analysis and practice application.Results:Based on the whole framework theory of internalcontrol and Administrative Institutions Internal Control Specification, the fixed assets business section was performed risk evaluation soas to establish basis for the internal control system and management system of fixed assets.Conclusion:It needed to set the internalcontrol environment as the basis, implement control through process summary and risk evaluation, establish and perfect the internalcontrol system and management system of fixed assets.
出处
《中国卫生经济》
北大核心
2015年第4期84-86,共3页
Chinese Health Economics
基金
2014年度吉林省财政厅课题
关键词
医疗卫生机构
固定资产
内部控制
medical and health institution
fixed assets
internal control
