中国卫生产业
中國衛生產業
중국위생산업
China Health Industry
2015年
13期
62-63,66
,共3页
工资薪酬%内部控制%风险防御%医院
工資薪酬%內部控製%風險防禦%醫院
공자신수%내부공제%풍험방어%의원
Wages and salaries%Internal control%Risk prevention%Hospital
货币资金监督与管理是医院内部控制的重要环节，医院职工薪酬支付涉及资金大、环节多、风险高，因而成为医院内部控制资金风险防范A级防控点。本着维护国有资产的安全完整，堵塞管理漏洞，确保资金安全，保障职工的利益，本文根据COSO内部控制框架的理论基础，探讨医院职工薪酬支付的内控及风险防御。
貨幣資金鑑督與管理是醫院內部控製的重要環節，醫院職工薪酬支付涉及資金大、環節多、風險高，因而成為醫院內部控製資金風險防範A級防控點。本著維護國有資產的安全完整，堵塞管理漏洞，確保資金安全，保障職工的利益，本文根據COSO內部控製框架的理論基礎，探討醫院職工薪酬支付的內控及風險防禦。
화폐자금감독여관리시의원내부공제적중요배절，의원직공신수지부섭급자금대、배절다、풍험고，인이성위의원내부공제자금풍험방범A급방공점。본착유호국유자산적안전완정，도새관리루동，학보자금안전，보장직공적이익，본문근거COSO내부공제광가적이론기출，탐토의원직공신수지부적내공급풍험방어。
Monetary fund supervision and management is an important part of the hospital internal control .The hospital worker pay involves large money and a lot of links and high risk, so it becomes A level control points of a hospital internal control financing risk prevention. In line with the maintenance of the safety and integrity of the state-owned assets, plugging up loopholes in management rules, and ensuring the safety of fund, safeguard the interests of the workers, this paper based on the theoretical basis of the COSO internal control framework, discusses the hospital worker pay of internal control and risk defense.
