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论文编号：	448
作者编号：	2120062274
上传时间：	2008/12/15 8:58:07
中文题目：	医院连锁经营中内部控制研究
英文题目：	Internal control of the hospit
指导老师：	王全喜
中文关键字：	医院 连锁经营 内部控制tl
英文关键字：	Hospital Chain Operation Int
中文摘要：	20世纪六十年代初，澳大利亚、美国、日本等国家，连锁经营形态进入医疗领域，开始了医院的连锁经营，为医院的发展增添了活力。 在我国，医疗连锁经营始于1996年。而伴随着20世纪80年代以后对民营资本投资医疗机构的政策解禁，涌现了大量的民营医院，连锁经营成为其发展的重要战略之一,连锁医院业态逐渐发展起来。 然而医院在连锁经营战略中，存在诸多问题，归结起来都与整体内部控制的不健全有关，所以企业内部控制体系的建立与健全，成为医院连锁经营战略成败的重要环节。 企业内部控制制度是现代管理制度的重要组成部分。企业内部控制是企业内部为促进实现其所赋予的全部或部分目标而开展的控制活动，主要通过形成或实施内部控制制度来实现控制目的。内部控制制度属于内部控制范畴，是内部控制的载体，是对内部控制的内容和方法以文字或流程图形式所做出的具体规定，通过内部控制制度的实施，可以实现企业内部的全面地、连续的、潜在的控制。有效的内部控制有助于在合理的程度上提高企业的运营效果，保护企业资产，确保财务报告的可靠性以及企业对法律法规的遵循。建立现代企业制度的关键就是要建立、健全与内部管理和经济发展相适应，又符合国家的各项法律、法规制度要求的内部控制体系。 本文借助企业内部控制和连锁发展的相关理论，以及在对我国医院连锁发展的众多研究成果基础上，以新世纪医院的连锁发展为案例，研究医院连锁经营的内部控制问题。从人力资源管理、财务管理以及内部运转流程监督等三个方面探讨完善医院连锁经营内控的思路。 希望对医院连锁经营提出一些建议，更重要的是希望引起那些谋划连锁经营的医院对建立企业内控机制的关注。 关键词：医院 连锁经营 内部控制
英文摘要：	From early 1960s, mode of chain operation entered into the medical industry. In the Australia, USA and Japan, more hospitals began their way on chain operation, which stimulated their developments. In China, hospitals’ chain operation was born in 1996. Going with the political liberation on private funds entering medical field, a large volume of private owned hospitals grew up. They took it for granted that chain operation was one of the most important strategies on expanding their business. Chain hospitals were booming step by step. However, hospitals run into several problems which totally attribute to the absence of whole internal control. Internal control is the key way to carry out the chain operation strategy. Internal control system is the important content of modern administration system. It composes of all kinds of activities for wholly or partly realizing enterprise’s goals. Through internal control system, enterprises could obtain control administration. The system is the carrier of the internal control and regulates the control content by words and flow charts. By the system, enterprises could carry out complete, continuous, and potential control administration. Effective system helps enterprises to promote movement results, protect assets, guarantee the legal management. Build up internal control system which is well adapted the internal administration, accorded with national laws and rules, is the key point to set up modern administration system. The thesis imagines systemic internal control based on the theory of internal control and chain operation and researches on the chain operation of medical organizations, meanwhile depending on a typical sample of New Century Hospital. The thesis tables proposals to on her internal control from HR management, Financial management, and Flow supervision. On the one hand the article makes same suggestions on New Century Hospital’s chain operation, on the other hand, hopes arose more attention on the internal control to all the hospitals who are trying their way to chain operation. Key words：Hospital Chain Operation Internal Control
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