摘要
A私立医院内部控制的风险管理研究
工商管理 专业
研究生：郑丽萍
指导老师：邝先慧
摘要 在当今经济全球化的趋势下，各个企业的内部控制己经开始占据着更重
要的位置，一个企业的内控体系是否健全已成为企业可否成功的重点。优越的内
部控制体系可以帮助企业减少失误的发生，同时有助于保障企业财产和经营效益。
随着医疗改革的发展和市场形势的变化，医疗行业的竞争已经愈加白热化。私立
医院与其他企业同样需要通过内部控制保证医院运营，所以，对私立医院的内部
控的风险管理展开深入研究具有十分重要的意义。
本文在对研究背景和研究意义进行阐述之后，对国内外学者的研究进行梳理，
以及对内部控制理论等进行描述；接着概述 A 私立医院情况及其内部控制现状，
并进行调研分析，通过分析研究明确 A 私立医院内部控制存在的风险问题，分别
论述存在的问题及其原因；最后提出A私立医院内部控制优化对策。
本文在研究方向和内容上可能的创新与贡献主要体现在以下层面：第一，通
过文献综述整理，国内外较多学者对内部控制的研究都是停留在企业层面，较少
有学者把医院作为案例进行研究。本文选取 A 私立医院作为研究具体目标，研究
对象更有针对性。第二，对 A 私立医院内部控制的风险管理展开研究，研究成果
能够为其他私立医院提供参考与借鉴。
关键词：私立医院；内部控制体系；风险管理；
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Abstract
Research on risk management of internal control in A
private hospital
Major: Business Administration
Postgraduate：Zheng Liping
Supervisor： Kuang Xianhui
Abstract：In the current trend of economic globalization,internal controls have
begun to take on a more important role and the soundness of a company's internal
control system has become a key factor in its success. An excellent internal control
system can help reduce the number of errors and help protect the company's assets and
operational efficiency. With the development of healthcare reform and the changing
market situation, competition in the healthcare industry has become increasingly fierce.
Private hospitals, like other enterprises, need to ensure their operations through internal
controls,it’s of great significance to conduct in-depth research on the internal control ris
k management of private hospitals.
This paperfirst explains theresearch backgroundand significance, research
content and methods, and discusses the research status at home and abroad; Then the
internal control theory is described; Then it summarizes the situation of A private
hospital and its internal control status quo, and conducts research and analysis. Through
analysis and research, it makes clear the risk problems existing in the internal control of
A hospital, and discusses the existing problems and their causes respectively. Finally,
put forward A private hospital internal control optimization countermeasures.
The possible innovations and contributions of this paper in terms of research
direction and content are mainly reflected in the following levels: collated through
literature review, more scholars at home and abroad have studied internal control at the
enterprise level, and fewer scholars have studied hospitals as case studies. In this paper,
Hospital A is selected as the specific target of the study, and the research object is more
relevant.Secondly,The risk management of internal control in A private hospital is studi
ed, and the research results can provide reference for other private hospitals.
Keywords: Private hospitals; Internal control system; Risk management
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