摘要
结合具体实例,从管理意识、集体决策机制和预算管理3方面阐述了在决策层面上强化内控的必要性和可行性,总结出内控控制管理通过决策层面的强化后,将更有效地避免或降低各种风险,提高经营管理效率,促进医院管理工作、经济工作产生新的飞跃。
Combined with concrete examples, the necessity and feasibility of reinforcing hospital internal control are analyzed at the policy-making level in terms of the following 4 aspects, management awareness, collective policy- making mechanism, the making and implementation of hospital planning, and budget management. Conclusion has been drawn that reinforcing internal control at the policy-making level can avoid or reduce a variety of risks, improve the effi- ciency of management, and make progress in hospitals＇ management and economic activities.
出处
《中国医院管理》
2012年第8期58-60,共3页
Chinese Hospital Management
关键词
医院
决策层
内部控制
hospital, policy-making level, internal control
