The Case Study On Budget Internal Control In KD Public Hospital

Internal control plays an important role in the supervision and management of economic activities.As one of administrative institutions,public hospital has greatly improved its internal control construction in recent years.However,due to the lack of a specific regulation to guide the internal control of administrative institutions,there are still many imperfections and irregularities.After the promulgation of Internal Control Standard of Administrative Institutions,it provides an authoritative basis for the internal control of administrative institutions.Budget internal control is an important segment for public hospitals,which can guarantee a smooth operation of budget management.In previous studies,rare research was involved in the budget internal control from the perspective of risk.Therefore,this paper,based on the principle of risk-oriented and the guidance of Internal Control Standard of Administrative Institutions,explores the budget internal control theoretically and practically.This paper uses case analysis method to analyze the budgetary regulation of KD Public Hospital.KD Public Hospital’s budget management regulations comply with the relevant requirements of the administrative institutions.And the establishment of a sound budgetary organization,from the beginning of the budget planning,to the budget implementation and adjustment,and to the budget analysis and assessment,constraints and regulates the budget internal control of KD Public Hospital.However,the main defect of KD Public Hospital’s budget internal control is the lack of risk evaluation.Besides,there is no supervision department to monitor budget internal control,budget analysis index and budget performance evaluation system is not perfect and the budgetary information system should be strengthened.In view of these problems,this paper analyzes the key risks in budget planning,budget implementation,budget adjustment and budget analysis and assessment,as well as the budget approval process.What’s more,it is also proposed to increase the internal audit department to supervise budget internal control,increase the budget analysis index,establish a performance appraisal system and strengthen the construction of budget informational system.Budget internal control should be strengthened in various aspects.All in all,this paper makes a research on the budget internal control in public hospitals based on the available information and the current policies.With the improvement of internal control policies and regulations in the future,suggestions and measures proposed in this paper may need to be further adjusted and deepened.Thus,it could help to promote the construction of budget internal control in KD Public Hospital and benefit others,as well as solving the problems related to the budget internal control in this industry.