摘要
当前,对公立医院内部控制规范性要求日益提高。现金是公立医院中流动性最强的资产,也是公立医院加强内部控制的重点内容之一。笔者对公立医院现金收支管理的关键环节进行梳理,捕捉其中可能存在的风险点,描述风险的主要表象和存在原因,进一步探讨加以完善的措施。
At present,the internal control standards of public hospitals are becoming more and more demanding.Cash is not only the most liquid asset but also one of the key contents of strengthening internal control in public hospitals.This paper looks for main links of cash management in public hospitals,captures the possible risk points,describes the main appearance and causes of risks,and further explores the measures to be perfected.
出处
《现代医院》
2017年第10期1459-1461,共3页
Modern Hospitals
基金
浙江省医药卫生科技计划项目(2016KYB312)
浙江省卫生经济学会资助课题(2014ZHA-HRSJ211)
浙江省医院可持续发展华润三九研究基金项目(2015ZHA-HRSJ208)
浙江省康恩贝医院管理软科学研究项目一类课题(2016ZHA-KEB105)
关键词
公立医院
内部控制
现金
风险点
措施
Public Hospital
Internal Control
Cash
Risk Point
Measures
