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基于内部控制理论的新型农村合作医疗内部控制要素研究
发表时间：2013-06-15 浏览量：1590 下载量：696
| 全部作者： | 陈莉，冯占春 |
| 作者单位： | 华中科技大学同济医学院 |
| 摘 要： | 就新型农村合作医疗基金管理而言，存在基金安全问题及其不合理使用问题。对内部控制理论应用于新型农村合作医疗基金管理进行分析，认为新农合内部控制要素包括5方面内容：控制环境、风险评估、控制活动、信息与沟通、监督与评价。从以上5方面入手，对新农合的实际运行效果进行评价和控制，这对保障新农合基金的安全、促进基金合理使用及改善参合农民受益程度具有重要意义。 |
| 关 键 词： | 卫生管理学；新型农村合作医疗；内部控制理论；基金管理 |
| Title： | Study on the internal control factors of new rural cooperative medical system based on the internal control theory |
| Author： | CHEN Li, FENG Zhanchun |
| Organization： | Tongji Medical College, Huazhong University of Science and Technology |
| Abstract： | For the fund management of new rural cooperative medical system, the problems of the fund security and its irrational use exist. This article mainly applied the internal control theory to analyze the new rural cooperative medical care fund management, and found that the internal control of new rural cooperative medical system included 5 aspects: environment controlling, risk assessment, activity controlling, information and communication, monitoring and evaluation. According to the above 5 aspects, we evaluated and controlled the new rural cooperative medical operating effect, which had a great significance in securing the safety of the new rural cooperative medical fund, guaranteeing the fund utilized reasonably and improving the benefiting degree of farmers who participated in the new rural cooperative medical system. |
| Key words： | health management; new rural cooperative medical system; internal control theory; fund management |
| 发表期数： | 2013年6月第11期 |
| 引用格式： | 陈莉，冯占春. 基于内部控制理论的新型农村合作医疗内部控制要素研究[J]. 中国科技论文在线精品论文，2013，6（11）：1021-1026. |
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