摘要
通过问卷调查,运用结构方程模型,实证研究了公立医院内部控制有效性的影响因素。分析结果表明,人员管理、执行与监督、组织结构、信息与沟通系统是影响公立医院内部控制的重要因素。
Through the questionnaire survey,this paper empirically studied the influencing factors of the effectiveness of internal control in public hospitals by the structural equation model.The results showed that personnel management,implementation and supervision,organizational structure,information and communication system were important factors affecting the internal control of public hospitals.
作者
尹钧惠
刘黎
YIN Jun-hui;LIU Li(School of Economics and Management,Tianjin University of Science and Technology,Tianjin 300222,China)
关键词
公立医院
内部控制
结构方程
public hospital
internal control
the structural equation model
