公共醫(yī)療衛(wèi)生事業(yè)單位內(nèi)部控制問題研究
—以xx人民醫(yī)院為例

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我自己的畢業(yè)論文，原創(chuàng)的，只在本站獨家提交

摘要 隨著經(jīng)濟(jì)和科學(xué)技術(shù)的不斷發(fā)展，人們越來越關(guān)注自身的健康問題，與之相關(guān)的醫(yī)療衛(wèi)生成為了人們最關(guān)心的領(lǐng)域。從建國以來，中國從未停止過醫(yī)療衛(wèi)生事業(yè)的改革，“醫(yī)改”從2009年正式啟動以來，“看病難”“看病貴”、醫(yī)療保障制度、新型農(nóng)村醫(yī)療合作制度、公立醫(yī)院等每一年都能夠成為兩會的熱點話題。雖然在醫(yī)改的四年中，已經(jīng)有了很多成就，但是仍然不能忽略其中的問題。找到問題并解決它們成為了繼續(xù)深化醫(yī)療衛(wèi)生事業(yè)單位改革的迫切需求。
本文將從泰興第三人民醫(yī)院的機(jī)制、特點出發(fā)，結(jié)合內(nèi)部會計理論，系統(tǒng)分析了該醫(yī)院內(nèi)部會計控制的現(xiàn)狀，根據(jù)財政部頒布的內(nèi)部控制制度規(guī)范要求，從內(nèi)部會計控制制度設(shè)計目標(biāo)、主要業(yè)務(wù)的關(guān)鍵點控制、主要業(yè)務(wù)流程等方面展開討論，對該醫(yī)院的預(yù)算、貨幣資金的收支、等主要業(yè)務(wù)的內(nèi)部會計控制制度進(jìn)行了設(shè)計。
本文認(rèn)為良好的內(nèi)部會計控制體系是現(xiàn)代醫(yī)院管理制度的關(guān)鍵所需。也是非營利性醫(yī)院加強(qiáng)會計管理、控制不規(guī)范行為的需要。

關(guān)鍵詞：公共醫(yī)療；內(nèi)部會計控制；內(nèi)部審計

The Research on The Internal Control of The Public Medical Institutions
—Take Taixing No.3 People's Hospital As an example
Abstract With the increasing development of the economy and science and technology, the health problem has become the big concern for more and more people. It is the medical treatment and public health that the society pays most attention to. China government never stops the pace of the reform of the Health Institutions ever since the foundation of the state. What are most discussed every year during the Two Sessions from the start of the medical innovation in 2009 are the topics of the difficulty and the expanse of medical service, medical insurance system, New Rural Cooperative Medical System and public hospitals etc. Although there were a lot of achievements in the past three years, we still could not ignore the potential problems. To find and solve them is in urgent need for the continually deepening the reform of the Health Institution.
This article from the Taixing No.3 People's Hospital mechanism characteristics, combined with internal accounting theory, systems analysis of the hospital the status of internal accounting controls, according to the Ministry of Finance promulgated by the internal control system specification, from the internal accounting control system design objectives, the main business The key point of control, the main business processes, etc. to discuss the hospital's budget, the currency income and expenditure of funds, medicines and other major business of internal accounting control system design.
This article holds that the systems are key requirements. Good internal accounting control system in modern hospital management Is also a non-profit hospital management to strengthen the accounting and control irregularities required.
Key words: Public medical institutions Internal accounting control Internal audit


目 錄
引 言 1
第一章 公共醫(yī)療衛(wèi)生事業(yè)單位內(nèi)部控制的概述 1
1.1 內(nèi)部控制含義 1
1.2 公共醫(yī)療衛(wèi)生事業(yè)單位概念 2
1.3 公共醫(yī)療衛(wèi)生事業(yè)單位內(nèi)部控制特點 2
第二章 我國公共醫(yī)療事業(yè)單位內(nèi)部控制現(xiàn)狀 3
2.1 會計制度方面 3
2.2 人員意識方面 3
2.3 會計核算方面 4
2.4 監(jiān)督管理方面 4
2.5 風(fēng)險評估及控制方面 5
第三章 泰興市第三人民醫(yī)院案例分析 5
3.1 泰興市第三人民醫(yī)院介紹 5
3.2 泰興市第三人民醫(yī)院內(nèi)部控制問題及原因 6
3.2.1 內(nèi)部控制存在的具體問題 6
3.2.2 泰興市第三人民醫(yī)院內(nèi)部控制產(chǎn)生問題原因分析 7
第四章 公共醫(yī)療衛(wèi)生事業(yè)單位加強(qiáng)內(nèi)部控制的建議 8
4.1 更新醫(yī)院領(lǐng)導(dǎo)的管理理念, 健全內(nèi)部控制體系 8
4.2 重視財務(wù)部門的作用，完善醫(yī)院內(nèi)部會計控制制度 8
4.3 建立良好的信息系統(tǒng)，提高內(nèi)部會計控制效果 9
4.4 加強(qiáng)內(nèi)部審計與外部監(jiān)督 10
結(jié)束語 11
參考文獻(xiàn) 12
致 謝 13