| 基于财务风险导向的公立医院内部控制框架研究 |
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| 引用本文： | 郑大喜.基于财务风险导向的公立医院内部控制框架研究[J].中国卫生经济,2012,31(2):70-75. |
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| 作者姓名： | 郑大喜 |
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| 作者单位： | 华中科技大学同济医学院附属同济医院 武汉430030 |
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| 摘 要： | 公立医院财务风险存在于资产运营、筹资和投资及其制度安排的各个环节。盘活存量资产、科学投资理财、加强预算管理、有效的资产管理、建立风险预警机制、完善内部控制体系是防范和化解财务风险的重要途径。
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| 关 键 词： | 公立医院 内部控制 财务风险 预警机制 |
Research on the Financial Risk-oriented Internal Control Frameworks in Public Hospitals |
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| ZHENG Da-xi.Research on the Financial Risk-oriented Internal Control Frameworks in Public Hospitals[J].Chinese Health Economics,2012,31(2):70-75. |
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| Authors: | ZHENG Da-xi |
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| Institution: | ZHENG Da-xi Author’s address Tongji Hospital Affiliated to Tongji Medical College,Huazhong University of Science and Technology,Wuhan,430030,China |
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| Abstract: | The financial risk of public hospitals exists in the every tache of the assets operating,financing,investment and system arrangement.Activating stock assets,scientifically investing and financing,strengthening the internal budget management effective,financing and managing,building up the early warning mechanism,and improving the internal control system are important approaches to prevent and resolve the financial risk. |
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| Keywords: | public hospital internal control financial risk early-warning mechanism |
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