Research On The Internal Control Environment Problems And Improvement Measures Of R Hospital

The economy of China is booming,and people’s living standard are becoming better.Along with the trend of aging society,people’s awareness of health care is constantly improving,and more and more people are paying attention to medical and health care.On October 18,2017,General secretary Xi stated in the report of the 19th National Congress of CPC that the health of the people is an important symbol of national prosperity and national rich.China government must improve the national health policy and provide comprehensive health services for the people.Specifically,it is to deepen the reform of the medical and health system,comprehensively establish a basic medical and health system with Chinese characteristics,a medical security system,and a high-quality and efficient medical and health service system,and improve the modern hospital management system.Nowadays,with the deepening of medical reform,the competitive environment faced by our national public hospitals is becoming more and more severe,and the internal and external environments for survival and development are also undergoing tremendous changes.For public hospitals,internal control is an important part of hospital management,and the internal control environment is the basis for all other components of internal control.Public hospitals only actively take active measures to improve their internal control environment,in order to better implement the relevant national laws and regulations,actively and steadily promote the reform of the medical and health system and effectively protect the legitimate rights and interests of patients.Firstly,based on the theory of internal control environment of enterprises,this thesis analyzes and defines the concept,elements and relationship of internal control environment of hospitals by studying the literature on internal control environment from domestic and overseas.Then this thesis takes R public hospital as the analysis object.On the basis of introducing the current situation of the internal control environment in the hospital,the interview outline was designed according to the five elements of the internal control environment in the hospital.Several representative medical staff-administrative staff and logistics staff were selected to conduct in-depth interviews.Then this thesis summarized the interview records of all the interviewees,the main problems of internal control environment in R hospital were analyzed as follows:the lack of internal audit supervision,the defects of human resources policy,the failure of fulfilling social responsibility,the lack of hospital culture construction and so on.Finally,the specific measures to improve the internal control environment of R hospital are as follows:optimizing the organizational structure,giving full play to the internal audit function,improving the human resources policy,actively fulfilling social responsibilities and strengthening the internal cultural construction of the hospital.