公立医院内部控制体系的建立与完善

公立医院实行内部控制是为了保证医疗经营活动的效率、资产安全、经济信息和财务报告的可靠性。本文为此借鉴公立医院内部控制的基本原则，结合公立医院内部控制体系存在的问题，对改进措施提出自己的见解，以提高公立医院的内部控制水平。

Establishment and improvement of the internal control system of public hospitals

The aim of the implementation of internal control in public hospitals is to ensure the operation efficiency, asset security and the reliability of fiscal information and reporting of the hospital. To this end, this article, based on the basic principles of the internaJ control of public hospitals and in light of the problems of internal control system in public hospitals, makes views on measures to improve internal control in public hospitals.