The Research Of Optimization Of Internal Control System In A County People’s Hospital

China’s medical industry continues to deepen with medical reform,the marketization process is steadily accelerating,and the medical environment is gradually opening up.At the same time,after the influx of private capital,there are some management activities such as drug purchase fraud and illegal misappropriation of patient hospital deposits.The problem is slowly emerging.The reasons are: the deepening of the reform of the property rights system of public hospitals and the opening of the medical and health service market.Private hospitals often rely on more humanized services and lower price advantages than public hospitals,gradually occupying the market of public hospitals.Second,in order to adapt to the past planned economic operation,public hospitals have built a unique organizational structure.If they cannot be further changed,they will not be able to adapt to the needs of the medical reform situation.Therefore,it is necessary to gradually establish a comprehensive,scientific,standardized and systematic public hospital internal control system to ensure that the economic activities of the unit are legal and compliant,the use of public resources and asset management is safe,and achieve certain benefits,financial statements and other information.Based on the above background and analysis,this paper takes A County People’s Hospital as an example to systematically study the optimization of its internal control system.Firstly,it expounds the basic situation of A County People’s Hospital,the organizational structure framework,the status quo of internal control system and the specific requirements of internal control;then analyzes the defects of the hospital’s business level,unit level and riskmanagement,assessment and supervision,and The factors affecting the internal control system of the hospital were analyzed.Then,according to the characteristics of the public hospital business process,the optimization objectives,principles and contents of the internal control system of the hospital were discussed.Then the analytic hierarchy process and fuzzy comprehensive evaluation were introduced to optimize The internal control system of the hospital selected 24 indicators at the unit level and 33 indicators at the business level.Finally,the countermeasures and suggestions for the shortcomings of the internal control system of the hospital were proposed to make the system more perfect.The author has studied the current "Regulations on the Internal Control of Administrative Institutions(Trial)" and other relevant regulations.In view of the actual situation of the internal control system units and business levels of the People’s Hospital of A County,the organizational structure is unreasonable,lack of effective internal control budget.The business is not fine,the fixed assets lack systematic management,the risk management awareness is weak,and the internal audit independence is poor.It guides and helps them to continuously improve and optimize their internal control system,puts forward the power and responsibility of clearly dividing the inner control of the hospital.The gradual improvement of the hospital’s internal control performance monitoring system,the improvement of asset management efficiency and control level,the establishment of a reasonable income and expenditure budget and control system and other optimization measures will help the hospital to improve management and Comprehensive development capabilities and laid a foundation for its healthy and sustainable development.