摘要公立医院内部控制可对医院经济活动风险进行防范和管控,以合理保证医院经济活动的合法合规、资产安全和使用有效、财务信息真实完整,有效防范舞弊、预防腐败,提高公共医疗卫生服务质量和服务效率.作者对雅安市公立医院内控建设的现状及存在的问题进行了分析,并结合本市公立医院特点和实际情况,提出改进内控建设的措施和建议.

abstractsInternal control of public hospital can prevent and control risk exposure of public hospitals in their economic activities,in order to reasonably guarantee their legal compliance,safety and effective use of assets,as well as their authenticity and integrity of financial information.It can also effectively fend off fraud,corruption,and improve the quality of public health services and service efficiency.The authors analyzed the present situation and existing problems of internal control efforts at public hospitals in Ya'an city,and put forward countermeasures and suggestions as well.