DOI: 10.7664/CHE20181020
Research on the Establishment and Evaluation of Financial Internal Control System in Public Hospitals
Abstract：Objective: To establish financial internal control system in public hospitals and evaluate its effectiveness so as to make the public hospitals better satisfied the market competition and improve the operation efficiency. Methods: Establishing financial internal control system based on the risk management theory. The evaluation system was defined according to different businesses under 3 specific indexes. Using the Fuzzy Evaluation Method to evaluate its effectiveness. Results: The financial internal control system of public hospitals were established, while the evaluation levels of the effectiveness were "very well" and "well"(scored as 78.10%). Conclusion: It provided references for the establishment of financial internal control system in public hospitals, which could have improvement effect on the achievement of the final goal of public hospitals.
Keywords：public hospitalfinancial managementinternal controleffectiveness evaluation
Publication Date：2018-01-01
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：3( 80-82 )