A Study On The Construction Of Internal Control System In Public Hospitals Through Accountability Audit

In October 2010,the State Offices issued the responsible audit provisions,which were revised in July 2019.Accountability audit is a unique product of our country,from the date of introduction has shown its powerful role.Responsibility audit is to audit and evaluate the policy implementation,economic operation,risk prevention and control,internal control and so on during the term of office of the leading cadres of the unit,so as to supervise and manage the leading cadres,promote the construction of a clean and honest unit,protect the safety,preservation and integrity of the unit’s property,and promote the sustainable development of the unit.With the introduction of various internal control systems,the internal control construction of administrative institutions began to be carried out in 2016,but for various reasons,the internal control construction of administrative institutions is unsatisfactory.As one of the most typical institutions,public hospitals have more complex business,more emphasis on business and slower progress in internal control construction.At present,many scholars have studied the problems and coping strategies of internal control in public hospitals,accountability audit and anti-corruption,etc.But basically no one studies the relationship between economic responsibility audit and public hospital internal control system construction.This paper studies the relationship between the responsibility audit and the hospital internal control construction in detail,and concludes that the responsibility audit has a strong role in promoting the construction of the hospital internal control system.Finally,this conclusion is confirmed by the detailed analysis of the relationship between the two D hospitals in 2012 and 2019.On the basis of this study,this paper also puts forward reasonable suggestions for the construction of hospital internal control,and introduces the construction of public hospital internal control system in detail from the five elements of internal control.A Study on the Construction of Internal Control System in Public Hospitals through Accountability Audit--A Case Study of D HospitalsThe content of this paper consists of six chapters.The first chapter is the introduction,The second chapter is the literature review and theoretical basis,The third chapter is the responsibility audit and the hospital internal control construction,The fourth chapter is the case introduction and analysis,Chapter five is the improvement measures of hospital internal control system construction,The sixth chapter,the conclusion and prospect.The main contribution of this paper is: first,from the point of view of audit,the internal control construction of public hospitals is studied.At present,many scholars study the problems and coping strategies of hospital internal control,the construction of hospital internal control,the construction of hospital internal audit and internal control,the responsibility audit and anti-corruption,etc.But basically no one studies the relationship between economic responsibility audit and hospital internal control construction.The existing research theory is supplemented.Second,the audit of economic responsibility covers all aspects of the hospital and assesses the responsibilities of the main leaders.The internal control of the hospital also covers all the business of the hospital,and the head of the unit is the first person in the construction of internal control.On the basis of this study,reasonable suggestions are put forward for the construction of hospital internal control,which has certain enlightenment to other hospitals’ internal control construction.Thirdly,the internal control report of administrative institutions in2019 is introduced in detail,and it is concluded that the five elements of hospital internal control construction and COSO are closely related.This is not studied in detail by scholars at present,which provides a wider idea for the study of hospital internal control construction.Fourth,introduce in detail the internal control environment,risk assessment,control activities,information and communication,evaluation and supervision construction in the construction of hospital internal control system,and put forward reasonable suggestions for the construction of hospital internal control system.