Study Of The Internal Control System Of Public Hospitals Under The New Health Care Reform Background

Our public hospitals generally weak internal controls has become a recognized academic and medical facts, public hospitals in order to achieve its internal control objectives and to develop a range of methods and measures to implement the decision to establish a sound internal control system in public hospitals. Because the hospital internal control system is not perfect, the lack of internal oversight mechanisms, accountability difficult to implement, difficult to play the effectiveness of internal controls. At present, "doctor-patient" contradictions and "expensive" problem often appear in important sections of the media, emerging issues simply because clinics or medical malpractice disputes resulting from it, the article to explore from the angle of internal control of public hospitals, analysis Currently public hospitals widespread problems, combined with the five elements of internal control, resolve the cause.This paper uses case study method, based on the current health care reform in internal control policies on the analysis to public hospitals JF object, public hospitals under the new health care reform background, internal control problems and put forward a sound internal control system design. This article is divided into five parts: The first part of the article the background and significance of the content and methods of elaborate, as in the following case study basis. The second part of the analysis of internal control relevant to the theory by analyzing the meaning and development of internal control measures and methods, objectives and principles for public hospitals to provide contact support internal control theory. The third part, by introducing the current background and status of implementation of health care reform, and the challenges and opportunities for public hospitals in the presence of the new health care reform, the idea of public hospitals under the new health care reform new requirements for internal controls. The fourth part by the method of analysis JF case of public hospitals, public hospitals, research current problems of internal control, and through the introduction of successful implementation of public hospitals JF limited price reforms, improve the reform process studies internal control system. Analysis of the outcome of the case in accordance with Part V of Part IV, expand public hospital internal control system design, focusing on the internal control environment, internal control activities, information management system and internal accounting controls, supervision of design specific programs.