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ji ceng gong li yi yuan nei bu kong zhi wen ti yan jiu zhi li yu jian du de shi jiao
Author(s): 
Pages: 66-67
Year: Issue:  3
Journal: Accountant

Abstract:  一、引言 基层公立医院内部控制存在的问题在于内部控制失效.内部控制虽然有,但是不能发挥作用,形同虚设.长此以往,造成制度管理弱化,医院基本上是靠"人治",政策不能保持一贯,医院不能够实现可持续发展,往往是"医院兴衰,系于院长一身",一个好的院长走了,医院很快衰败.随着医疗卫生体制改革的逐步深入和医疗市场竞争的加剧,内部控制缺失已成为制约基层公立医院发展的瓶颈.
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