Research On The Optimization Of Internal Control At The Business Level Of A Public Hospital In Harbin

With the rapid development of social economy and the rapid improvement of people’s living standards,the medical industry has attracted more and more attention.In the process of the continuous advancement of the new medical reform,the medical market environment is gradually opening up,followed by more and more fierce competition among public hospitals.The new medical reform has a great impact on the economic activities of public hospitals to a large extent,and the risks are gradually becoming larger.The internal control at the business level is a management means aimed at reducing the risks in the operation and management of public hospitals.It is more and more important in the management of public hospitals.The research object of this paper is a public hospital in Harbin.On the basis of consulting a large number of domestic and foreign research literature,this paper adopts the method of case analysis and induction and deduction to study the internal control of hospital business level.Through the study,it is found that a public hospital in Harbin has some problems in budget system,revenue and expenditure business,medical real assets management,drug bidding,procurement business transparency and other aspects.In view of these problems,this paper analyzes the causes of these problems from the five elements of internal control,and puts forward optimization measures at the business level:in the hospital budget system,the implementation ofthe budget system fine management,the establishment of budget implementation evaluation system;In the medical fixed assets management,strengthen the medical equipment and other fixed assets inventory and disposal,improve the professional quality of fixed assets management personnel;At the level of drug bidding and procurement business model,formulate reasonable budget and procurement plan to enhance the supervision of medical equipment bidding and procurement;In the process of drug material management,improve the acceptance and warehousing process management,strengthen the contract management.At the same time,optimization measures are put forward from the aspects of hospital organization,system and personnel guarantee,such as perfecting the hospital organizational structure,strengthening the implementation of internal business control,perfecting the assessment mechanism of internal business control,perfecting the external control and supervision mechanism,improving the awareness of internal business control of enterprise employees,and updating the internal control culture of hospital development.Through the analysis of this paper,on the one hand,it is helpful to enhance the utility of business level internal control in the business of a public hospital in Harbin and increase its market competitiveness;On the other hand,it has certain reference significance for other public hospitals to improve the internal control system at the business level and optimize it.