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目的:探索公立医院内部控制评价的有效工具。方法:借鉴认知心理学在审计判断研究中使用的透镜模型理论框架,结合公立医院作为政府非营利组织的运行特点以及公立医院治理改革下的监管目标。结果:相较于其他评价方法,透镜模型在公立医院内部控制评价研究中更可行、有效。结论:使用透镜模型开展公立医院内部控制评价相关研究,能为医院治理层监管活动提供灵活、有效的评价技术工具。
Objective: To explore an effective tool for evaluation of internal control in public hospitals. Methods: Based on the lens model theory framework of cognitive psychology used in audit judgment research, this paper combines the operation characteristics of public hospitals as government non-profit organizations and the regulatory objectives of public hospital reform. Results: Compared with other evaluation methods, the lens model is more feasible and effective in the evaluation of public hospital internal control. Conclusion: The research on the evaluation of internal control in public hospitals using lens model can provide a flexible and effective evaluation tool for the management of hospital management.