Evaluation Of Internal Control Of Public Hospitals In China Based On Grey Relational Method

China’s public hospitals are professional administrative institutions established to provide medical services,and are an important part of China’s medical market.In recent years,China’s hospitals have ushered in significant opportunities for development,a variety of medical institutions,medical models and medical technology have emerged.From 2015 to 2018,the total number of hospitals in China increased year by year,among which the number of private hospitals increased by far more than the total number of hospitals,while the number of public hospitals decreased year by year.From 2015,the number of private hospitals exceeded the number of public hospitals and showed an increasing trend.While gaining opportunities,public hospitals are also facing severe tests.From 2015 to 2018,the number of hospital visits in China has been increasing year by year,while the number of public hospitals has been decreasing year by year,while their social medical responsibilities have been increasing year by year.In 2006,China began to reform its medical and health system,and public hospitals have greatly improved in terms of scale and management,but practical problems such as contradiction between doctors and patients,medical accidents,financial fraud,and waste of resources are still the stubborn diseases troubling modern hospital management.The transformation of financial investment in medical care and the competition of social capital in medical market also mean that public hospitals must strengthen internal control and management to improve the core competitiveness of medical services.Research on internal control in China began in 1996.At that time,internal control was a procedure to ensure the orderly operation of enterprises,protect assets and ensure the authenticity of accounting data.With the advanced experience of foreign internal control research and the development of domestic internal control research,China’s internal control research results are rich,especially in internal control construction,internal control evaluation and internal control risk prevention and other aspects.The research on internal control of public hospitals in China is relatively less,and its internal control is characterized by late start,insufficient understanding of internal control and generally lack of scientific and effective operation.In 2012 our country issued the administrative institutions internal control standard(try out)"to China’s public hospital management and control put forward higher request,in order to adapt to the new era of development and the increasingly fierce competition of medical market,public hospital must improve the internal control system and the construction of internal control evaluation system,to identify public hospital operation and management risk,effective risk prevention and control measures,in order to guarantee the sustainable development of public hospitals.Therefore,this paper has practical and theoretical significance for the study of internal control evaluation of public hospitals in China.The purpose of this paper includes the following three aspects:1.This paper summarizes the studies on internal control,internal control evaluation and hospital internal control in domestic and foreign literatures,analyzes the research status and theoretical achievements of hospital internal control,and provides theoretical support for the study on internal control evaluation of public hospitals in China.2.An evaluation index system for internal control in public hospitals is constructed to facilitate the quantitative evaluation of internal control in public hospitals.3.It is by the method of grey correlation,A public hospital internal control evaluation index to calculate and analyze A public hospital internal control situation,defects and influence factors,hope that through the grey correlation method in the practical application of A public hospital internal control evaluation of grey correlation method in our country public plays a role in promoting the internal control evaluation research。This paper is based on the research on the evaluation of internal control of public hospitals in China under the grey relational method.The research content includes the following parts.The first chapter is the introduction,which mainly describes the research background and significance,research ideas and content,research methods,main contributions and shortcomings of this paper.The second chapter is the literature review part.By summarizing the research status and achievements at home and abroad,the literature research on internal control is conducted to propose the research direction for this paper.The third chapter is the theoretical analysis of the internal control evaluation of public hospitals in China.It elaborates the related concepts and theories of the internal control evaluation of public hospitals in China,elaborates the application principle of gray correlation method and verifies its feasibility in the internal control evaluation of public hospitals in this paper.Chapter two and chapter three lay a theoretical foundation for the study of internal control evaluation in public hospitals.The fourth chapter is the case analysis part of this paper,that is,the evaluation of internal control of A public hospital is specifically studied based on the gray correlation method,and the evaluation results of internal control of A public hospital are analyzed and summarized.The fifth chapter is the countermeasures and Suggestions.As the conclusion of this paper,the author puts forward some Suggestions to improve the internal control of public hospitals in China.This paper is a study on the internal control evaluation of public hospitals,and its main contributions include the following three aspects:1.From the perspectives of principal-agent theory,public interest theory and control theory,this paper expounds the motivation,objective requirements and operation mechanism of internal control construction of public hospitals in China,which is conducive to improving the theoretical basis of internal control and evaluation of public hospitals in China.2.In this paper,in combination with the practical situation of our country public hospital,with the ministry of finance promulgated the administrative institutions internal control standard(try out)"as the main theoretical basis,to the basic administrative institutions internal control evaluation index assessment" as the blueprint,build public hospital unit level and business level of internal control evaluation index system has strong operability.3.Grey correlation method is adopted in this paper as the evaluation method of internal control in public hospitals.The grey correlation method has the characteristics of simple and easy process,and the final quantitative analysis results are consistent with the qualitative analysis results.This paper demonstrates the feasibility of grey correlation method as a research method to evaluate the internal control of public hospitals in China,and applies the grey correlation method to evaluate the internal control of A public hospital and obtains the evaluation results.Therefore,the application of grey relational method can promote the evaluation of internal control in public hospitals,and has certain guiding significance for the evaluation of internal control in public hospitals in China.