摘要
财会监督纳入国家监督体系赋予其政治站位与监督治理工作的全新定位。随着公立医院高质量发展持续推进,财会监督工作需要破局“监督财会”的困境,强化其治理属性。文章从财会监督内涵、外延与辨析以及公立医院财会监督体系建设等方面对公立医院财会监督事业发展与研究进行综述,以期能为财会监督充分发挥多元共治机能,进一步深化医院高质量发展提供指引。
Financial and accounting supervision has been incorporated into the national supervision system,giving it a new political position and a new positioning for supervision and governance work.With the continuous promotion of high-quality development in public hospitals,financial and accounting supervision needs to break through the"supervision on finance and accounting"situation and strengthen its governance attributes.It conducts literature review and analysis on the connotation,extension,and differentiation of financial and accounting supervision,as well as the construction of the financial and accounting supervision system in public hospitals.It explores the implementation and development of financial and accounting supervision in public hospitals,with the aim of providing guidance for financial and accounting supervision to fully leverage its diverse governance functions and further deepen the high-quality development of hospitals.
作者
邓睿淇
苏昱霖
Deng Ruiqi;Su Yulin(Finance Office,Sichuan Cancer Hospital,Chengdu,Sichuan,610041,China;不详)
出处
《中国卫生经济》
北大核心
2024年第11期81-86,共6页
Chinese Health Economics
关键词
财会监督
公立医院
多元共治
综述
financial and accounting supervision
public hospital
diversified co-governance
review
