摘要
随着近年公立医院规模的不断扩大,其经济活动无论从金额还是种类上都呈上升趋势,对外签订的合同数量及复杂程度也随之加大,因此医院急需完善合同管理流程,并从合同签订前、订立、履行三个阶段加强审计,识别其风险,采取有效控制措施,以规避风险、维护医院合法权益。
With the enlargement of the scale of public hospitals in these years, their economic activities had significant upward trend in both the amount and the types, which led to the increasing number and complexity of the economic contracts signed. There- fore, it was necessary for the hospital to implement the contract management process and strengthen the contract auditing through identifying risks and control measures from different stages of negotiating, signing and performing of a contract to avoid risks and pro- tect legal rights and interests.
出处
《中国卫生经济》
北大核心
2016年第12期114-115,共2页
Chinese Health Economics
关键词
公立医院
经济合同审计
合同管理流程
风险识别
public hospital
economic contract auditing
contract management process
risk identification
