医院全面风险管理体系构建分析
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摘要
社会经济的不断发展使人民群众的健康意识不断提高,对医疗服务的要求也日益增加。随着医疗体制改革的持续推进,公立医院面临的风险越来越多,也越来越复杂。医院内部控制体系的建立已有一定基础,随着国家对建立健全现代医院管理制度试点的开展,对现代医院管理提出了更高的要求,实施全面风险管理势在必然。本文以G中医医院为例,对其现有的风险管理现状进行分析。该医院在内部控制方面既取得了一定的成绩——建立了内部控制体系职能组织和内部控制体系框架基本完成,也存在一定的问题,如全面风险管理意识薄弱、内部控制体系未充分发挥作用等。笔者借鉴企业全面风险管理的经验对其构建全面风险管理体系提出了建立环境形成独特的风险管理文化、建立全面风险管理体系组织体系、建立风险管理信息系统等相关建议。
The continuous development of the social economy has made the people′s health awareness constantly increase, and the demand for medical services has also increased. With the continuous advancement of medical system reform, public hospitals face more and more risks and the risks become more and more complex. The establishment of the hospital internal control system has a certain foundation. With the development of the country′s pilot to establish and improve the modern hospital management system, it has put forward higher requirements for modern hospital management, and the implementation of comprehensive risk management is inevitable. This paper will take the G Chinese medicine hospital as an example to analyze its present risk management status. The hospital has not only achieved certain achievements in internal control, but has basically completed the organization of the internal control system and the framework of the internal control system. For example, the overall risk management awareness is weak, and the internal control system is not fully functioning. Based on the experience of enterprise comprehensive risk management,the author puts forward some suggestions, such as establishing a unique risk management culture, establishing a comprehensive risk management system organization system, and establishing a risk management information system.
The continuous development of the social economy has made the people′s health awareness constantly increase, and the demand for medical services has also increased. With the continuous advancement of medical system reform, public hospitals face more and more risks and the risks become more and more complex. The establishment of the hospital internal control system has a certain foundation. With the development of the country′s pilot to establish and improve the modern hospital management system, it has put forward higher requirements for modern hospital management, and the implementation of comprehensive risk management is inevitable. This paper will take the G Chinese medicine hospital as an example to analyze its present risk management status. The hospital has not only achieved certain achievements in internal control, but has basically completed the organization of the internal control system and the framework of the internal control system. For example, the overall risk management awareness is weak, and the internal control system is not fully functioning. Based on the experience of enterprise comprehensive risk management,the author puts forward some suggestions, such as establishing a unique risk management culture, establishing a comprehensive risk management system organization system, and establishing a risk management information system.
引文
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[2]《关于开展建立健全现代医院管理制度试点的通知》[R].卫健委,2018.
[3]谢贵荣,张立辉,张羽高,等.内部控制与公司治理:战略的观点[M].北京:中国税务出版社,2006:57-59.
[4]张馨梅.医院全面风险管理体系建立探索[J].西部医学,2009(5):883-884.
[5]田三胜,刘建红,刘宁宁.医院全面风险管理体系构建[J].商场现代化,2012(27):259.
[6]《中央企业全面风险管理指引》[R].国资委,2006.
[7]黄金华.改善医院内部控制效果的工作建议[J].财会学习,2016(10):230.
[8]赵光宇.浅析基层医院内控管理存在的问题及对策[J].现代国企研究,2017(14):94,96.
[9]方军,罗洪萍.公立医院全面风险管理体系构建探索[J].财会学习,2018,192(18):177-178.
[10]闫存岩.《风险管理基础知识》[M].北京:经济管理出版社,2018.
[11]余华英,屈晓玲.公立医院内部控制的现状与对策[J].医学与社会,2015(11):31-33.
[12]郑望.我国公立医院医疗风险管理现状探析[J].统计与管理,2017(3):149-150.
[13]侯海佳,王煜东,侯国瑜.浅谈新医改形势下公立医院的风险管理[J].现代医院管理,2011,9(4):9-11.
[14]张香红,李自娟,申富平,等.公立医院内部控制存在的问题与对策[J].经贸实践,2018(7):61-62.
[15]韩善清,孙涛,景慎旗.ERP系统在医院的实施和应用[J].中国医疗设备,2016,31(9):140-142.
[16]申明江,杨芬,赵莉.医院全面风险管理初探[J].中医院管理论坛,2009,26(8):18-20.
[17]何双勇.关于公立医院内部控制体系建设的探索与思考[J].财经界,2018,497(12):66-67.
[18]郭孟佳.发电企业全面风险管理体系应用建议[J].经贸实践,2018,242(24):214.
[19]朱平.公立医院内部控制现状及对策研究[J].经贸实践,2018(18):134-135.
[20]谭太昌,王甲甲,王加强等.“互联网+”背景下医院信息系统风险管理研究[J].医学信息学杂志,2018,39(11):36-39.
[21]宋春玲.试析公立医院内部控制体系的建立及完善[J].经贸实践,2019,243(1):287-288.
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