Study On The Evaluation Index System Of Internal Control In Public Hospitals

The sudden public health incident in 2020-the novel coronavirus epidemic fully illustrates that public hospitals are the main undertakers of public health and medical services in China,and they play an important role in the operation of my country’s medical system.However,with the continuous advancement of my country’s medical system reform,the operating environment faced by public hospitals has become more and more severe,and the degree of competition has become more and more fierce.In this competitive environment,the management of public hospitals realizes that if public hospitals want to be invincible,they need to use internal control construction as the starting point,so as to achieve healthy,sustainable and long-term development.The "Regulations for Internal Control of Administrative Institutions(Trial)" promulgated by the Ministry of Finance and formally implemented in administrative institutions at all levels across the country on January 1,2014 signifies that my country has initially established an internal control system for administrative institutions The basic framework of the public hospital has an important guiding role in the construction of the internal control system of public hospitals.At the end of 2016,the Ministry of Finance required my country’s administrative institutions to carry out basic evaluation of internal control,hoping to achieve the goal of "welcoming evaluations and promoting construction".Constructing a set of scientific,reasonable and feasible internal control evaluation index system is an important link for smoothly advancing the internal control evaluation work.Therefore,this paper selects the construction of the internal control evaluation index system of public hospitals as the research object,and launches a more comprehensive analysis and research with D public hospitals as an example.This article firstly reviews the related concepts of internal control and internal control evaluation,related research literature and related theoretical foundations;secondly,it focuses on risk-oriented,combined with the characteristics of public hospitals,from the unit level and the business level.Two aspects focus on the possible risk points of public hospitals.And based on the risk points at the unit level,5 three-level indicators and 13 four-level indicators were selected,and based on the business-level risk points,6 three-level indicators and 19 four-level indicators were selected.Third,the Delphi method and the analytic hierarchy process are used to calculate the weights of the built internal control evaluation indicators,and finally an internal control evaluation model is constructed.Finally,the constructed evaluation index system and evaluation model are applied to the evaluation of the internal control construction of the D public hospital.Through the quantitative evaluation results,we can intuitively understand the internal control construction of the D public hospital at the overall and local levels,and propose corresponding suggestions.D Suggestions for optimization of internal control in public hospitals.