关于内部控制的研究和立法行动深受社会各界的重视和关注，其中COSO做出了突出的贡献。它在1992年所发布的、并于1994年做出局部修正的《内部控制——整合框架》，已经成为世界通行的内部控制权威文献，被国际和各国审计准则制定机构、银行监管机构和其他方面所采纳。2002年，萨班斯法案的出台又进一步促进了内控框架的完善。医疗行业是一门高技术行业，同时也是高风险行业。医疗风险的高低直接影响到医疗行业的发展，以及患者的生命安全。当前在我国，由于医院的高层管理者对医疗风险的认识不够，加上行政管理部门对其强制性的管理力度不够，导致医院中普遍没有恰当和足够的风险管理。其结果是导致我国医疗风险现状令人担忧，医患纠纷呈上升趋势。因此，本文试图通过对《企业风险管理——整合框架》中企业风险管理理论的学习和运用，将其与我国医疗行业的现状相结合，以降低医疗机构医疗风险为目标，为优化医疗机构内部控制体系，改善医疗服务质量，促进医疗机构的生存和发展提出了有益的参考。
请不要直接用在线翻译器，老师说错误好多，~
The research on the internal control and legislative action by all circles of the society, which seriously and made outstanding contribution to the COSO. It is released in 1992 and 1994, make the internal control of the local correction - integration framework, "has become a world of internal control authority by the international and national literature, audit criterion constituting organization, bank regulators and other aspects. In 2002, the sarbanes-oxley act, and further promote the improvement of the internal frame. The medical profession is a high technology industry, also high-risk industries. Medical risk directly affect the development of the medical profession, and life safety of patients. At present, due to the hospital for medical risk of senior managers of knowledge, and administrative departments of the mandatory, inadequate management in hospitals in general not properly and enough risk management. The result is in our medical risk alarming situation of medical disputes, ascendant trend. Therefore, this paper attempts to the enterprise risk management, integrated framework of enterprise risk management theory study and application in China, and combining the status quo of medical industry, in order to reduce risks for medical institutions for medical treatment, medical institutions optimization goal, improving the internal control system of medical service quality and promote the survival and development of the medical institution forward beneficial reference.
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第1个回答 2010-06-07
Research on internal control and legislative action by the community's attention and concern, which have made outstanding contributions to COSO. It is published in 1992 and was amended in 1994 to make local "Internal Control - Integrated Framework", has become the world authority of the prevailing internal control documentation, by international and national auditing standard setters, regulators and other banks terms of adopted. In 2002, the introduction of Sarbanes-Oxley Act further promote sound internal control framework. Health care is a high-tech industry, but also high-risk sector. Directly affect the level of medical risk to the health care industry, as well as the lives of patients. Present in our country, because the hospital's senior managers lack understanding of medical risks, together with the administrative department of the management of mandatory and not enough intensity, resulting in the hospital are generally not appropriate and adequate risk management. The result is a worrying situation of medical risk, patient disputes the rise. Therefore, the paper attempt to "Corporate Risk Management - Integrated Framework" Zhong enterprise risk management study of the theory and application of it with our current situation the medical industry combined to reduce healthcare Jigou medical risk-for optimizing medical Neibu control system, improve the quality of medical services, and promote the survival and development of medical institutions make a useful reference.
