我国公立医院内部控制建设现状分析——基于公立医院内控体系框架研究的发展历程简

通过对近年来公立医院内控体系构建的理论和实践发展进行系统梳理，根据框架的完善程度将研究进展划分为两阶段，即萌芽期和成长期。在此基础上阐述了公立医院内控体系构建研究过程中4个值得深思的问题，包括研究集中度过高、无系统的理论框架、内控体系构建实践发展缓慢、内控办公室独立性无保障，并总结了当前内控问题的根源在于没有找到适合公立医院的法人治理模式，提出了一条构建符合当前现实条件的公立医院内部控制体系的现实途径，为明确今后公立医院内部控制的研究方向提供依据。

Status analysis on internal control development in public hospital in China --Based on the development history of study on internal control framework in public hospital

This paper summarizes the development of internal control theory and practice of domestic public hospital systematically and divides the progress into two phases, namely the embryonic stage and the growth stage, according to the perfection degree of framework. The history of internal control in domestic public hospital has four thought-provoking problems which are urgent to be solved. These four problems includes concentration degree of research, immaturity of theoretical framework, slow development of practice and independence of internal control office., and the primary cause of these problem occurred at this stage is the deficiency of suitable corporate governance mode for public hospital. Finally, one realistic way to build internal control system in domestic public hospital is proposed so as to provide evidence for future research of internal control in domestic public hospitals in this paper.