Function Positioning and Implementation Path of Internal Control in Public Hospitals from the Perspective of Finan-cial and Accounting Supervision
Fu Hua
Dai Xiaozhe
Zheng Daxi
Wang Yi
Dong Dengjiao
Wang Liyan
Zhou Changrong
Sun Haifen
Shi Jinxiu
Abstract：With the reform of the medical and health system entering a critical period,public hospitals have also exposed new risks and challenges in economic operation.As an important means of hospital standardized management,internal control can better prevent and resolve the risk of hospital economic operation and ensure the sustainable operation of the hospital.By interpreting the requirements of current national policies on hospital internal control,it analyzes the functional positioning of financial and accounting supervision in hospital internal control,shares the internal control implementation path of sample hospitals from the perspective of financial and accounting supervision,and puts forward suggestions on strengthening internal control construction of public hospitals in the new era,in order to lay a good foundation for the high-quality development of hospitals.
Keywords：public hospitalfinancial and accounting supervisioninternal controlfunction positioningimplementation path
Publication Date：2024-01-05
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：5( 82-85,88 )