CAJ | 학술논문

目的：探索公立医院内部控制评价的有效工具。方法：借鉴认知心理学在审计判断研究中使用的透镜模型理论框架，结合公立医院作为政府非营利组织的运行特点以及公立医院治理改革下的监管目标。结果：相较于其他评价方法，透镜模型在公立医院内部控制评价研究中更可行、有效。结论：使用透镜模型开展公立医院内部控制评价相关研究，能为医院治理层监管活动提供灵活、有效的评价技术工具。
목적：탐색공립의원내부공제평개적유효공구。방법：차감인지심이학재심계판단연구중사용적투경모형이론광가，결합공립의원작위정부비영리조직적운행특점이급공립의원치리개혁하적감관목표。결과：상교우기타평개방법，투경모형재공립의원내부공제평개연구중경가행、유효。결론：사용투경모형개전공립의원내부공제평개상관연구，능위의원치리층감관활동제공령활、유효적평개기술공구。
Objective: To exploring efficient instrument of internal control evaluation in public hospitals. Methods: Learning the theoretical framework of the audit judgment lens model used in the study of cognitive psychology, considering operating characteristics of the public hospitals as government non-profit organizations and the supervision target under the management reform of public hospitals. Results: Compared to other evaluation methods, the lens model in studies of the public hospitals internal control evaluation is more feasible and effective. Conclusion: Using lens model to carry out related research on the evaluation of internal control in public hospitals could provide flexible and effective technology tools for the supervision activities of the hospital administrations.