The Construction Of Evaluation Index System Of The Effectiveness Of Internal Control In Public Hospitals

Along with the deepening of the medical reform, public hospital market competition strength increasing, especially private hospital development rapid, menacing, as health services provides the main public hospital, faces the business risk and financial risk is also increasing. In this process, due to the lack of hospital market competition consciousness and the internal control system is not perfect, hospital financial fraud scandal Pinch, procurement fraud, false clinic refund, hospitalization deposit unauthorized misappropriation etc. common coinsurance. The realization of public hospital internal control is very necessary. In the implementation process of the internal control of the hospital, the key is to evaluate the validity of the, which is conducive to the timely detection of weak links and defect control problems in the process, and proposes the corresponding solutions or suggestions, only on the basis of evaluation can be targeted to improve and perfect the internal control. However regret is that from the point of view of existing research, our country in the hospital internal control research focus is still limited in the framework of the system, seldom mentioned in the effectiveness evaluation, a public hospital internal control effectiveness evaluation system construction is few and far between.So the study in the literature review, the definition of related concepts and analysis based on the theoretical research, to our public hospital internal control evaluation is summarized in this article, in order to reflect the overall development trend; secondly from the internal control of the five key elements of reality, analysis using Delphi expert consultation method, AHP and linear weighted AHP method to construct the index system and model; finally, select a hospital as an example, the application of the construction of public hospital internal control effectiveness evaluation system for case analysis, reflects the constructed evaluation system is operational and applicable, in a standardized public hospital internal control effectiveness evaluation at the same time, would provide the foundation of practice and demonstration for the research into its practice.