Optimization Research On Internal Control In D Hospital

According to the three-year medical rectification plan document issued by the State Council in 2017,the goal of medical reform is not only to build a management control system that meets the current development needs,but also to exert the initiative of the hospital to ensure the internal operation and compensation mechanism can The combination of control mechanisms.By the end of 2017,the total number of hospitals in China has grown from 23,170 to 31,056 in 2012.The hospital is in a state of continuous development.With the concern of the people,the problems exposed by the internal control of the hospital are increasing,mainly in internal control.The system is imperfect,the quality of personnel internal control is low,internal control is not implemented,and assets and funds are wasted.In today’s competitive medical industry,how to improve the hospital’s management and management efficiency is the key to resisting and reducing business risks.In the process of investigation through D hospital,the above-mentioned similar problems were found.Therefore,D hospital was the research object,and the hospital internal control system was optimized.This article takes the "Unit Internal Control Specification" as a guide.Firstly,it sorts out the relevant theories of internal control of administrative institutions and hospitals,as well as domestic and foreign literatures.It compares the characteristics of hospitals in internal control practice from other administrative institutions,and focuses on system and operation management.The special needs,combined with the basic situation of D hospital,analyze the problems existing in the internal control of D hospital,and find out the improvement of the internal control system of the hospital in actual management.Secondly,according to the "Regulations on Internal Control of Administrative Institutions"(Trial),the process risks existing at the unit level and the business level are identified.The reasons for the problems caused by internal control are pointed out according to the risk-prone points.Finally,the internal control of the two levels of the hospital exists.Unreasonable places propose process optimization and further control measures to ensure that the internal control system can be fully implemented.Through research,it is found that D hospital should standardize the internal control of the unit level,strengthen the internal control of the business layer,and focus on optimizing the business layer of budget,revenue,expenditure,procurement,infrastructure,performance and contract on the basis of finding problems,and combining the special nature of the hospital.Formulate an internal control system in line with its own development,so as to complete the purpose of internal control of the hospital,and finally provide a reference for other hospitals in the process of improving the internal control system.