摘要
内部控制制度是实现医院发展目标的重要制度保障。内部控制环境是建立与实施内部控制的基础,决定内部控制的成效。本文重点分析了公立医院内部控制环境的现状,并提出了优化医院内部控制环境的措施。
The Internal control system is an important institutional guarantee to achieve the hospital development goals. It is the basis to establish and determine the effectiveness of the internal control. This paper focuses on the status, and proposes measures to optimize the environment of the internal control environment at public hospitals.
出处
《财务与金融》
2012年第6期72-74,共3页
Accounting and Finance
关键词
公立医院
内部控制
环境优化
Public Hospital
Internal Control
Environmental Optimization
