Research On The Optimization Of Internal Control Of Public Hospitals’ Government Procurement

With the deepening of the reform of the medical system in China the promotion of construction of “healthy China” has effectively guaranteed the national health.However,market competition in the medical industry is gradually intensifying.On the one hand,this improves the efficiency of public expenditure,on the other hand,public hospitals face greater industry competition.This requires public hospitals to establish standardized,refined,and scientific modern hospital management systems to achieve personalized management.As the main behavior of transaction between public hospital and the main part of market economy,government procurement shows an increasing trend in the proportion of fiscal expenditure.The internal control has played an important role in preventing financial risks in economic activities and safeguarding the legitimate rights and interests of the hospital.Establishing and improving the internal control of government procurement for the public hospitals to ensure the legal compliance of the government procurement for public hospitals can effectively reduce the risk of hospitals’ external economic activities,thereby effectively guaranteeing the public welfare reform of public hospitals.At the beginning of 2020,with the outbreak of COVID-19,public hospitals have once again become a concern of the society.In the process of fighting the epidemic,further strengthening the management of government procurement business has important value and significance for public hospitals.At present,public hospitals have problems such as low procurement management efficiency and high procurement costs in the government procurement business,mainly due to imperfect internal control systems and irregular management behaviors.This makes the government procurement business have various problems in all aspects.With the expansion of public hospitals,how to improve the efficiency of capital use,the traditional hospital management model no longer meets the requirements of modern hospital development.Effective internal control is an important part of hospital management,how to strengthen the internal control of public hospital government procurement business,improve the quality of announcement service and hospital management efficiency,has become an important research topic for public hospitals.Based on the study of “Enterprise Risk Management-Integration with Strategic Performance”(ERM2017)issued by the COSO Committee in 2017,the author focused on the government procurement business of H hospital through the practice of participating in internal control in H hospital and the use of knowledge of management.First of all,the author sorted out the relevant theories of internal control in public hospitals and related literature on government procurement.Using questionnaires and on-site interviews,combined with quantitative and qualitative methods,the status quo of H hospital’s government procurement business is analyzed.It was found that it had internal control defects at the unit level and business level.This was summarized and analyzed,and suggestions for optimizing the internal control of hospital’s government procurement business were proposed.This article has six parts.Among them,the first part is the introduction,which mainly introduces the research background and significance,research status,content and methods at home and abroad,and expected contributions.The second part summarizes the related theories of government procurement business and internal control.The third part summarizes the characteristics of general public hospitals’ government procurement business,take H hospital as a case,it introduces the basic situation of public hospitals and the status quo of internal control of government procurement.The fourth part elaborates and analyzes the problems existing in the internal control of government procurement business in public hospitals based on the fuzzy comprehensive evaluation method.The fifth part is recommendations.From the basic elements of ERM2017---including governance and culture;establishment of strategy and goals;performance;review and revision;information,communication and reporting,optimization suggestions are put forward for strengthening the internal control of hospital government procurement.The sixth part draws the conclusions of this article and puts forward the outlook for the future.