CAJ | 학술논문

随着医改的深入和2014年《行政事业单位内部控制规范》（以下简称《规范》）的实行给公立医院提出了更高的要求，公立医院必须按照新的《规范》进行内部控制体系的建设，在进行内部控制制度体系建设时，需结合本医院内部控制的特点，参照《规范》的要求，与原有的内部控制制度对比后进行补充和完善。文章以“北京协和医院预算管理办法”为例进行说明和阐述，应如何参照《规范》对原有制度进行修订。并且以北京协和医院继续教育项目为例进行说明，如何通过流程图的建立加以内部控制，形成制度和流程图相互补充的完整的内部控制体系。同时笔者还提出建立公立医院内部控制体系需重点注意的几方面问题。
수착의개적심입화2014년《행정사업단위내부공제규범》（이하간칭《규범》）적실행급공립의원제출료경고적요구，공립의원필수안조신적《규범》진행내부공제체계적건설，재진행내부공제제도체계건설시，수결합본의원내부공제적특점，삼조《규범》적요구，여원유적내부공제제도대비후진행보충화완선。문장이“북경협화의원예산관리판법”위례진행설명화천술，응여하삼조《규범》대원유제도진행수정。병차이북경협화의원계속교육항목위례진행설명，여하통과류정도적건립가이내부공제，형성제도화류정도상호보충적완정적내부공제체계。동시필자환제출건립공립의원내부공제체계수중점주의적궤방면문제。
With the deepening development of healthcare reform and the implementation of internal control regulation of administrative institute, stricter requirement has been put forward for public hospital internal control. According to the internal control regulation of administrative institute and based on the situations of public hospital, the existing internal control system needs to be completed. Taking Peking Union Medical College Hospital budget management system as an example, how to complete the existing institution has been discussed. And taking continuous education training as an example, how to complete internal control by flow diagram and form an integrated internal control system which can combine with institution and flow diagram has been presented. Key points on establishing internal control system in public hospital also have been analyzed.