The Problems And Countermeasures Of Internal Control On Employee Compensation For Changchun An Jian Hospital

In the national medical health system reform deepening, under the new situation ofthe medical market competition is becoming increasingly fierce. The hospital inaddition to undertake social basic medical insurance services, but also to the pursuitof hospital value maximization, to challenge the increasingly fierce competition ofmedical service market, realize the hospital established goals. Employeecompensation as improve staff’s work efficiency, enhance hospital an importantmeans and hospital internal management of the key, in the fierce competition in thesituation is increasingly important.The first part AnJian hospital to the basic introduction, and put forward thechangchun AnJian hospital worker salary internal control problems. Althoughchangchun AnJian hospital is a set of medical treatment, prevention or health care,rehabilitation, teaching, scientific research as one of the large modern comprehensivehospital, but is still in the traditional hospital management, especially in the internalcontrol of employee compensation, due to their own system, economic, personnel andother aspects of influence, many problems appear. First of all, compensation policyproblems. First, ignored spiritual incentive. AnJian hospital has been, in accordancewith the original conservative mode only attach importance to worker pay "economycompensation", but ignore the "non economy compensation," the spirit of incentive.Second, lack of scientific standard performance evaluation system. Performanceevaluation can’t and hospital overall strategic combination; Assessment process anddaily work disrupted; Evaluation processes will not complete. Assessment resultfeedback lack of fairness, normative and objectivity. Secondly, extend standardproblems. First, the salary internal lack of fairness. Hospital salary is uncausedunprincipled in various forms to extend, employees’ pay is not reasonable reflect.Second, overtime assessment chaos. Part of the worker or departments in charge in work time reduce work efficiency, so that through the overtime compensation wayprovide income. Finally, the problems existing in the release procedure. Includingbonus distribution work is not in accordance with the stipulated procedures, theworker the compensation issue have serious question.The second part to changchun AnJian hospital worker salary internal control problemanalysis, namely aims at in the hospital worker firewood to the present situation ofinternal control, this paper USES the internal control theory worker firewood fulfilthe internal control of the existing problem of the system analysis. First of all, fromthe control environmental elements perspective the hospital salary system defects,human resources policies exist loophole. Secondly, from the risk assessment andcontrol activities elements analyzed the attendance implementation risk problem,salary level low common problems. Finally, from the monitoring and information andcommunication elements analyzed the administrative function department and clinicaldepartments of the obstacles of the communication problem.The third part research changchun AnJian hospital worker salary internal controlcountermeasures. First of all, compensation policy aspects: optimizing organizationstructure design, improve their spiritual incentive function, to make a scientific andstandard performance evaluation method. Secondly, extend standard aspects:strengthen the construction of fair salary system, the reasonable configuration title inthe salary of the weight, improve employee compensation benefits, strengthenattendance strength, improve the level of employee compensation. Finally, issuingprogram aspects: improve the communication between managers and employees, andstrengthening the administrative function department and clinical departments,strictly abide by the communication between salary secrecy system.In this paper, the internal control theory framework to AnJian hospital long-termdevelopment strategy and target as a guide, from internal control elements of thevarious Angle to find out and analyze employee compensation in the internal controlof the weak links in terms of both, and puts forward the effective improvementmeasures and opinions, set up a AnJian hospital development and operation law ofinternal control system of employee compensation, this to raises AnJian hospitalmanagement level and overall development is of great significance. At the same time for other types of enterprise also has reference significance.