关键词: 公立医院, 内部控制, 采购与付款业务

Abstract: Public hospitals are currently navigating a complex internal and external environment,where various uncertainties can impact their effective operation．The introduction of internal control concepts and the establishment of robust procurement and payment processes are essential．This paper analyzes the issues present in the management of procurement and payment operations within public hospitals．It proposes strategies across five key areas：enhancing the internal environment,establishing an effective risk assessment framework,strengthening control activities in procurement and payment processes,reinforcing the supervision and inspection system,and improving information communication．These strategies aim to optimize internal controls,reduce uncertainty associated with risks,ensure operational efficiency,and support the sustainable,high-quality development of public hospitals．

Key words: public hospitals, internal control, procurement and payment operations