【作者】 肖君；

【导师】 张军波； 温杰能；

【作者基本信息】 广东工业大学 ， 工商管理（MBA）（专业学位）， 2022， 硕士

【摘要】 内部控制是企业可持续发展的重要内因,影响着企业的经营效率,是企业管理的重要组成部分,一直是实务界关注的热点话题。医院有效的健全和实施内部控制,是医院组织运行规范的保障、科学高效运转的有效手段,建立和健全医院内部控制体系,完善经营管理缺陷,提高组织的运营效率,将更大程度地发挥医院的社会效用。医院作为一个国家医疗服务的承担者,肩负着救死扶伤的重要使命,关乎万千大众的切身利益。随着医疗改革的深化,“软实力”的提升是医院自身发展的希望、提高医疗服务效率与水平的愿望也越来越迫切。近几年来,医院一直在加强内部控制的建设,不断地提升医院的经营管理能力和服务水平。然而,医院内部控制建设起步较晚,存在内部控制制度不完善,内部控制执行不到位,内部控制意识淡薄等缺陷,使得医院财务造假、资源浪费、医疗事故和纠纷等问题频频被曝出。因此,内部控制机制关系到医院的可持续发展,必须要引以高度重视。本文以H民营医院为案例分析对象,在查找和阅读海量书籍和文章等各类资料的基础之上,通过问卷调查和深度访谈了解,确定各流程的缺陷,紧紧围绕单位层面和业务层面剖析内部控制体系存在的问题,发现其内部控制尚不完善,特别深入分析医院成本管理在单位层面和业务层面的缺陷,以相关理论为基础,将成本管理和内部控制相融合,形成内部控制整体框架,对医院内部控制体系进行优化。单位层面的优化建议包括思想观念、组织结构、制度完善、内外评价和监督,对于业务层面主要从预算管理、采购规范、成本管理等方面进行细化分析,帮助医院完善成本控制,健全内部控制体系,提升经营管理水平,实现内部控制目标,在丰富我国内部控制理论的同时,加强医院的成本管理,使其更好地服务于群众。通过本文的研究,在医疗改革深化的背景下,医院需不断借鉴先进管理思想,特别是企业的管理思想,建立健全内部控制体系,提升医院的运营效率、降低医院运作成本、规范经济活动,实现医院服务群众的理念和达到片区引领者的发展战略目标。该优化方案可以给同类型医院提供借鉴,从而能更好地促进内部控制及我国医疗事业的发展。更多还原

【Abstract】 Internal control is an important internal cause for the sustainable development of enterprises.It affects the operating efficiency of enterprises.It is an important part of enterprise management and has always been a hot topic in practice.The improvement and implementation of hospital internal control is an effective means to ensure the standardized,scientific and efficient operation of hospital organization.Establishing and improving the hospital internal control system,improving the defects of operation and management,and improving the operation efficiency of the organization will give greater play to the social utility of the hospital.As the main undertaker of medical services,hospitals shoulder the important mission of saving the lives and healing the wounded,which is related to the vital interests of the people.With the deepening of the reform of the medical and health system,the desire of hospitals to improve their "soft power" and improve the level and efficiency of medical services is becoming more and more urgent.In recent years,the hospital has been strengthening the construction of internal control and continuously improving the operation and management ability and service level of the hospital.However,the construction of hospital internal control started late,and there are deficiencies such as imperfect internal control system,inadequate implementation of internal control and weak awareness of internal control,which makes the problems of hospital financial fraud,waste of resources,medical accidents and disputes frequently exposed.Therefore,the internal control mechanism is related to the sustainable development of the hospital and must be attached great importance to.This thesis takes H private hospital as the case study object.On the basis of consulting relevant literature,through in-depth interview and investigation,this thesis determines the defects of each process,analyzes the problems existing in the internal control system from the unit level and business level,and finds that its internal control is not perfect.Based on the relevant theories of internal control,this thesis deeply analyzes the defects of hospital cost management,Integrate cost management and internal control to form the overall framework of internal control and optimize the internal control system of the hospital.The optimization suggestions at the unit level include ideas,organizational structure,system improvement,internal and external evaluation and supervision.For the business level,detailed analysis is mainly carried out from the aspects of budget management,procurement specification and cost management,so as to help the hospital improve the internal control system,improve the operation and management level,achieve the internal control objectives,and enrich China’s internal control theory,Strengthen the cost management of hospitals to better serve the masses.Through the research of this thesis,under the background of deepening the medical reform,the hospital needs to constantly learn from the advanced management ideas,especially the management ideas of enterprises,establish and improve the internal control system,improve the operation efficiency of the hospital,reduce the operation cost of the hospital,standardize economic activities,realize the concept of serving the masses and achieve the development strategic goal of the regional leader.The optimization scheme can provide reference for similar hospitals,so as to better promote the internal control and the development of medical undertakings in China.更多还原