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基于公益性目标导向的公立医院内部控制的思考 被引量:1

A study on public hospital internal control based on the public welfare goal orientation
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摘要 公立医院改革的关键是回归公益性,着重解决当前看病难、看病贵问题。内部控制是现代管理的重要组成部分,是实现组织目标管理的工具。本文认为公立医院应结合自身特点,建立以公益性为核心目标的内部控制,结合公立医院改革,优化内部控制环境,完善内部控制措施,为维护公立医院公益性提供有力保障。 The key of public hospital reform is to return to public welfare, and forcus on solving the current issue of high expense and difficulty of access to medical services.Internal control is an important part of modern manage-ment, it also acts as the tool to achieve the organizational goals management.This paper assumes, based on personal characteristics ,public hospital should provide strong safeguard to maintain the public welfare of public hospital by implementing the establishment of internal control regarding public welfare as the core target, the optimization of the internal control environment. Deflection of the internal control measures.
作者 周家林
机构地区 太湖县人民医院
出处 《安徽卫生职业技术学院学报》 2013年第5期15-16,共2页 Journal of Anhui Health Vocational & Technical College
关键词 公立医院改革 公益性 内部控制 The reform of public hospitals Public welfare Internal controls
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