要业务流程,找出关键控制点,对主要子系统增强控制措施,并引入
全面预算管理和平衡计分卡在绩效管理中运用,从而达到优化的效
果。在沟通与信息方面,提出了构建正式沟通渠道,挖掘医院信息系
统深入开发功能,形成医院互相沟通的局面。在监督方面,提出了增
加审计人员配置,增强专业水平,以及职工代表大会所实施的监督。

作者希望通过对某医院内部控制的优化,改善医院管理水平,提高竞
争能力,实现医院发展战略目标。

关键词:
国有企业医院,内部控制,优化
Abstract
On the basis of the research both at home and abroad, and based on the
underdeveloped ethnic minority areas of Tongliao City, by systematically expounding the
theory of corporate finance and detailed introducing the experience of the financing of the
advanced countries and regions, aiming at the actual situation of financing of SMEs of
Tongliao city, we analyze the three major factors that affect the financing of SMEs in
Tongliao City, and specific countermeasures and suggestions are put forward to solve the
problem of financing from three aspects, that is, from the government, banks and other
financial institutions, small and medium enterprises.
The problem of SMEs financing difficulty in Tongliao City is caused by many joint
factors of the government, banks and other financial institutions, SMEs themselves. From
the government's point of view, mainly the lack of workable laws and regulations, policies
and measures to support SMEs are limited, at the same time the guarantee mechanism
construction to SMEs is lagging behind, credit system construction is imperfect. From the
point of view of banks and other financial institutions, mainly the lack of direct specialized
financial institutions for SMEs, the loan threshold to SMEs is high and Loan procedures are
trivial, comprehensive credit costs are higher for SMEs. From the point of view of SMEs,
the overall size of SMEs is smaller, property rights are unclear, and management system is
backward. The financial system is not sound, low transparency of operational information
and the lack of long-term credit mechanism.
。。。