Research On Internal Control Of Public Hospitals

As the medical and health system is being under a new round of reform,the state has limited the scale of large public hospitals,exploring to establish graded diagnosis and treatment system.Drug add rate(DPR)of medicines other than traditional Chinese medicines is abolished,and ceiling prices are imposed on health consumables to curb the rising price.However,the difficulties and high expense of getting medical service is still a serious issue to be concerned,and the doctor-patient relationship has become increasingly tense.To make matters worse,the medical and health industry is fraught with corruption scandals,involving huge amount of ill-gotten money.All these problems has resulted in decreased revenue and loss of outpatient volume,putting large public hospitals at a disadvantage in competition with growing private hospitals which have seen great advancement in medical technology.Thus it is urgent for large public hospitals to establish and improve the internal control system for better internal management.Based on The Internal Control Standards in Administrative and Public Institutions(Trial),this paper investigates into the current situation and problems of the internal control of Z Hospital at the administrative level and the operational level.At the administrative level,the organizational structure and mechanism are scrutinized.At the operational level,the budget management on revenue and expenditure is analyzed in detail.Correspondingly a series of suggestions are put forward,which,hopefully,would provide some reference for hospitals with the same scale or similar professional background.It is concluded that the internal control at the administrative level can be ensured by improving the organizational structure,enhancing the awareness of internal control on the part of administrative staff as well as integrating hospital information system.While at the operational level,sound and integral system and effective working procedure should be put into practice.The improvement of internal control in public hospitals is a dynamic process,in which every department and all staff are supposed to be involved and highly motivated to coordinate and cooperate to maintain its continuous optimization.