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论文编号：	4427
作者编号：	2220100499
上传时间：	2012/6/8 16:51:01
中文题目：	我国公立医院内部控制研究
英文题目：	Research on Internal Control of Public Hospitals in China
指导老师：	李姝
中文关键字：	内部控制;公立医院;控制环境;风险评估
英文关键字：	Internal control;Public hospitals;Control environment;Risk assessment
中文摘要：	健全建立内部控制不仅可以有效的预防经济犯罪，还可以使有限的资金发挥更大作用，以实现经济效益最大化。目前，我国的公立医院已经不再单纯的依靠财政拨款，甚至大部分的资金都要靠自收自支。由此，严格监管医院资金，保证国有资产的安全，并在允许的范围内使其增值，便成为各公立医院的当务之急了。本文在借鉴国内外内部控制理论研究的现有成果的基础上，以我国公立医院为研究对象，将理论联系到实际案例中，结合公立医院的特点，对我国公立医院现有的内部控制体系的不足分析原因，提出合理化建议。本文分为六个部分，第一部分为引言，介绍了全文的研究背景、研究意义。同时回顾了国内、外的研究成果和研究内容与方法、总体框架，以及本文的创新之处。第二部分为内部控制理论基础，首先介绍了控制论、委托代理理论和风险管理理论这三大理论基础，介绍了内部控制五大发展阶段及内部控制的五要素。第三部分为我国公立医院内部控制的特点及有效性判定，介绍了我国公立医院的现状和特点、公立医院与非公立医院的区别，以及内部控制在公立医院的现状，提出公立医院内部控制有效性的判定条件。第四部分为E医院内部控制案例分析研究，以某公立医院——E医院为研究对象，从药品及设备物资管理控制、收入控制、支出控制和预算控制这四大风险控制点着手，分析其内部控制存在的主要缺陷及缺陷产生的原因。第五部分根据前一章案例分析中所指出的公立医院存在的内部控制漏洞，提出构建和完善E医院内部控制制度的建议举措：完善控制环境，规范控制活动；严明问责制度，加强绩效考核力度；加强监督力度。第六部分为小结，对全文进行总结性概括，简述本文最终结论。
英文摘要：	Improve the establishment of internal control not only can effectively prevent economic crime, also can make limited fund produces bigger effect, to achieve maximum economic efficiency. At present, our country public hospital is no longer pure support finance allocates funds; even most of the funds are to rely on themselves. Thus, the strict supervision of hospital funds, guarantee the safety of state-owned assets, and within the scope of allowed to increase its value, will become the public hospital a pressing matter of the moment. In this paper, drawing on domestic and foreign internal control theory on the basis of the existing results, the public hospitals in our country as the research object, the theory to contact actual case, combined with the characteristics of public hospitals, public hospitals in our country existing internal control system is insufficient reason analysis, proposed the rationalization proposal. This paper is divided into six parts, the first part is an introduction, describes the research background, research significance. At the same time, reviewed the domestic and foreign research results, the research contents and methods, and the overall framework, and the innovations in this paper. The second part is internal control theory, first introduced the control theory, the principal-agent theory and the theory of risk management of the three major theoretical basis, introduces the five development stages of internal control and five internal control elements. The third part is our country public hospital internal control characteristics and the validity of public hospitals in China, introduces the current situation and characteristics of public hospitals and public hospitals, difference, and the internal control in public hospitals current situation, put forward public hospital internal control validity judgment condition. The fourth part of the E internal control of the hospital case study, in a public hospital -- E hospitals as the research object, from the drugs and equipment and material management control, income, expenditure control and budget control of the four risk control points to proceed, analysis of its internal control existence the main flaw and the causes of defects. The fifth part according to the previous chapter case analysis indicated in the public hospital internal control holes, put forward compose to build and perfect the internal control system of E hospital recommended measures: perfect the control environment, control specification angle; strict accountability system, strengthening the performance strength; strengthen the supervision of the angle. The sixth part is a summary, summarize full text summary, and describes the final conclusion.
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