CAJ | 학술논문

本文结合COSO所发布的<内部控制--整合框架>理论与我国国有医院实际情况,选取医院控制环境这一要素作为研究对象,分别从组织结构、主体员工的价值观、医院管理层的理念与经营风格、医院审计部门,以及医院人力资源政策等5个角度对内部控制的影响进行系统分析,并结合实际提出了目前国有医院在上述环节所普遍存在的问题,同时给出一些解决的方案.
본문결합COSO소발포적<내부공제--정합광가>이론여아국국유의원실제정황,선취의원공제배경저일요소작위연구대상,분별종조직결구、주체원공적개치관、의원관리층적이념여경영풍격、의원심계부문,이급의원인력자원정책등5개각도대내부공제적영향진행계통분석,병결합실제제출료목전국유의원재상술배절소보편존재적문제,동시급출일사해결적방안.
In this paper, published by COSO"Internal Control-integrated framework" Theory and the actual situation in China's state-owned hospitals, the hospital selected the elements of the control environment for the study, respectively, from the organizational structure, the values of the main staff, the hospital management and operation of the concept of style, the hospital audit department, as well as hospitals and other human resource policies in terms of five of the impact of the internal control system analysis, and made light of the actual current state-owned hospitals in the above-mentioned aspects of the prevailing problems and gives some solutions.