Internal Audit Case Analysis Of Public Hospital

As countries for more and more attention in the field of health care,and at the same time accompanied by comprehensive steadily push forward the reform of public hospitals,public hospitals in the daily operation scale is gradually expanding,increasingly complex public hospital financial revenues and expenditures and business activities,how can expand the scope of business at the same time,enhance the ability of public hospitals to prevent risks,is particularly important.The state has continuously strengthened the supervision of the medical and health system,and kept pace with The Times and brought forth new ideas at the policy level,so that the medical and health system,especially the public hospitals,can have laws to follow and rules to follow.Nowadays public hospital is the main body of our country medical service system,for the social most health and medical services in China,in our country gradually under the situation of public hospital reform,public hospital not only need to provide high quality medical and health service,also need to have a place in the competition in the market at the same time,manifests the public hospital public welfare attribute.On the one hand,public hospitals should consider how to enhance their various business levels,how to improve hardware and software facilities to strengthen market competitiveness,and how to enhance internal supervision and self-management of public hospitals.On the other hand,the public hospital to consider in the process of operation and management face various risks,how to make public hospitals play a role of the internal audit department,how to make the public hospital internal audit department to implement,how to make the result of public hospital internal audit value,these all became to think about the problem of public hospital management.It has not been long since China’s public hospitals set up internal audit institutions in accordance with relevant regulations.As early as when public hospitals set up internal audit institutions,relevant laws and regulations did not make clear provisions on the scope of application,management system and division of rights and responsibilities of internal audit in public hospitals.It is not clear about the responsibilities,organization setup and personnel allocation of internal audit in public hospitals.For the public hospital internal audit institutions and staff did not do reward and punishment.In addition,due to different national conditions and market resource allocation,it is impossible to copy the relatively complete system and mature practices of foreign hospitals,and the experience that can be used for reference is few.Domesticexperts and scholars also have relatively few studies on the field of internal audit of public hospitals,and the demand for internal audit of public hospitals in China is urgent.We can only rely on the internal audit institutions of public hospitals to continuously accumulate and summarize and encourage the internal audit institutions of public hospitals to continuously try and explore.Meanwhile,combined with the internal audit institutions of public hospitals in some pilot cities,some valuable experience has been accumulated and summarized in their daily business activities,which provides valuable first-hand information for the study of internal audit of public hospitals.Since then,and after 10 years of accumulation and precipitation,finally on the original national health development planning commission "health family planning system of internal audit work to set" has carried on the revision,further perfect the management system and management responsibility,emphasize the principal responsible for the effectiveness of the internal audit work,while highlighting the audit plan management,promote comprehensive coverage,do should judge as judge,and the audit results into the year-end assessment.In addition,it is encouraged to explore the experience and practice of chief auditor and audit appointment system to lay a foundation for improving the internal audit system of public hospitals.In this paper,by comparing,field survey and other research methods,from the public hospital internal audit effectiveness,public hospital internal audit plan management,public hospital internal audit procedures,the public hospital internal audit scope,such as public hospital internal audit results using aspects,by comparing the newly revised regulations of the health to family planning system of internal audit work in combination with the actual situation of public hospital internal audit work on case analysis,J hospital,for example,to find and combing the problems existing in the public hospital internal audit work and the reasons,at the same time,with reference to the industry benchmark hospital comparing the Beijing children’s hospital,Some Suggestions are put forward to improve the status quo of internal audit in public hospitals.It is hoped that the internal audit of public hospitals can be promoted to a higher level.