A医院内部控制优化方案研究

发布时间：2018-04-19 00:09

本文选题：公立医院 + 内部控制体系　；参考：《中国地质大学(北京)》2017年硕士论文

【摘要】：随着经济环境、政策法规、竞争市场等多种因素的发展与转变,公立医院的经营与管理都将迎来巨大的挑战,在我们的整个社会中公立医院都扮演着一个极其重要的角色,公立医院是我国提供医疗卫生服务的重要的载体,在众多行政事业单位当中也是一个具有代表性的专业领域机构。但近年来发生的医患矛盾激化事件,从某种角度反映了医务人员良莠不齐、医疗事故频发、医疗资源浪费、账务混乱等问题,医院的整个体制存在某些缺陷,医院的内部控制体系也存在着较大的漏洞。根据本文的写作思路,将分为以下部分展开叙述:第一部分简要介绍了为什么要对公立医院进行研究;第二部分详细的阐述了风险管理的理论基础和内部控制的理论基础;第三部分主要对公立医院建设内部控制的必要性进行了阐述;第四部分对A医院的基本情况进行了简要的介绍,然后以内部控制的五要素为角度,对A医院的内部控制现状进行分析,并针对A医院内部控制现存的缺陷分析;第五部分是对A医院的内部控制进行优化设计。首先,优化并设计了A医院内部控制的目标和原则;其次,在查找A医院的内部控制存在的相关缺陷的基础上,对应缺陷提出优化措施;最后,提出A医院内部控制实施的保障措施;第六部分是本文的结论与和未来展望,总结了本文的研究结论和建议,以及本文的创新点。
[Abstract]:With the development and transformation of economic environment, policies and regulations, competitive market and other factors, the management and management of public hospitals will face great challenges, and public hospitals are playing an extremely important role in our whole society.Public hospital is an important carrier of medical and health service in China, and it is also a representative professional organization among many administrative institutions.However, in recent years, the incidents of intensification of doctor-patient contradictions have reflected from a certain point of view that medical personnel are mixed, medical accidents occur frequently, medical resources are wasted, accounts are confused, and there are certain defects in the whole hospital system.The internal control system of hospital also has bigger loophole.According to the thinking of this paper, it is divided into the following parts: the first part briefly introduces why the public hospitals should be studied, the second part elaborates the theoretical basis of risk management and the theoretical basis of internal control in detail.The third part mainly expounds the necessity of the construction of internal control in public hospitals, the fourth part briefly introduces the basic situation of A hospital, and then takes the five elements of internal control as the angle.The present situation of internal control in A hospital is analyzed, and the defects of internal control in A hospital are analyzed. The fifth part is the optimization design of internal control in A hospital.Firstly, the paper optimizes and designs the objectives and principles of internal control in A hospital. Secondly, on the basis of finding out the relative defects of internal control in A hospital, the optimization measures are put forward.The sixth part is the conclusion and prospect of this paper, and summarizes the conclusions and suggestions of this paper, as well as the innovation of this paper.
【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：R197.322

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