财务与金融
財務與金融
재무여금융
ACCOUNTING AND FINANCE
2014年
5期
73-76
,共4页
医院%外包业务%承包方选择%内部控制
醫院%外包業務%承包方選擇%內部控製
의원%외포업무%승포방선택%내부공제
Hospital%Outsourcing%Contractor Selects%Internal Control
医院外包业务的规模及费用逐年递增，内部控制不力造成外包业务效益低下已成为目前较为突出的问题。鉴于承包方选择阶段是外包业务开展的重要环节，该阶段有效的内部控制能合理保证外包业务的顺利开展。针对外包业务承包方选择阶段存在的风险，从内部控制的角度进行原因分析，通过引用层次分析法，量化综合评标法的评价过程等达到内部控制优化的目的。
醫院外包業務的規模及費用逐年遞增，內部控製不力造成外包業務效益低下已成為目前較為突齣的問題。鑒于承包方選擇階段是外包業務開展的重要環節，該階段有效的內部控製能閤理保證外包業務的順利開展。針對外包業務承包方選擇階段存在的風險，從內部控製的角度進行原因分析，通過引用層次分析法，量化綜閤評標法的評價過程等達到內部控製優化的目的。
의원외포업무적규모급비용축년체증，내부공제불력조성외포업무효익저하이성위목전교위돌출적문제。감우승포방선택계단시외포업무개전적중요배절，해계단유효적내부공제능합리보증외포업무적순리개전。침대외포업무승포방선택계단존재적풍험，종내부공제적각도진행원인분석，통과인용층차분석법，양화종합평표법적평개과정등체도내부공제우화적목적。
The size and cost of hospital outsourcing increase annually, inefficient outsourcing caused by ineffective internal controls has become an more prominent issue. Since the contractor selection stage is an important part of the outsourcing de-velopment, the effective internal control at this stage can reasonably ensure the smooth development of outsourcing. In accor-dance with the risk of outsourcing contractor selection stage, this paper conducts the causes analysis from the point of view of the internal control and through introducing AHP and comprehensive evaluation method to quantify the evaluation process to achieve the purposes of optimizing the internal control.
