基于COSO-ERM框架的公立医院合同审查流程优化研究

Research on Optimizing the Contract Review Process of Public Hospitals Based on the COSO-ERM Framework

摘要: COSO-ERM框架是一个以治理和文化进行全局性风险识别的框架体系，该框架在面对现阶段公立医院在高质量发展背景下所面临的经济合同数量大量扩张，合同审查存在利益冲突、合同合规风险大、合同审查方式落后等问题时是一种较为理想的医院合同合法性审查管理新模式。通过引入COSO-ERM框架构建起一套完整的医院合同合法性审查体系，对公立医院合同审查流程进行优化，以期为公立医院合同审查工作提供参考。

Abstract: The Committee of Sponsoring Organizations of the Treadway Commission-Enterprise Risk Management (COSO-ERM) is a comprehensive risk identification framework based on governance and culture. This framework is an ideal new model for hospital contract legitimacy review management in the face of the current situation of a large number of economic contracts facing expansion in the context of high-quality development in public hospitals, as well as issues such as conflicts of interest in contract review, high contract compliance risks, and outdated contract review methods. By introducing the COSO-ERM framework, a complete hospital contract legality review system has been established to optimize the contract review process for public hospitals, with a view to providing a reference for contract review work in public hospitals.