Study On Effectiveness Evaluation Of Internal Control In M Public Hospital

Public hospitals are the main part of China ’s medical service system which provides public welfare services to the society,and the quality of its services is related to people’s physical and mental health.Whether public hospitals can assume social responsibility depends to a large extent on the establishment and effective implementation of internal control.So it is particularly important to improve the internal control system of public hospitals,and the effectiveness evaluation of internal control is to test the implementation effect of hospital internal control.Therefore,how to carry out the study of the effectiveness of internal control in public hospitals well in order to protect the safety and integrity of state-owned assets,improve the internal control system of public hospitals and ensure it can be effectively implemented,has become an urgent issue to be solved.Firstly,this paper studies and sorts out relevant literatures both domestic and abroad,defines the concepts of internal control and effectiveness evaluation of internal control of public hospitals according to the literatures and takes principal-agent theory and control theory as the theoretical basis.Secondly,this paper introduces M public hospital as the specific research object,and analyzes the current situation of internal control of the hospital.Thirdly,this paper construct the M public hospital internal control effectiveness evaluation index system from units and business aspects by the basis of building the public hospital internal control system framework which combine the"administrative institutions internal control standard(try out)"and then "on basic administrative institutions internal control evaluation work notice" that issued by the Ministry of Finance as.Then,the weight of each index in the importance matrix is determined by AHP and calculated by Yaahp 10.3 software.Finally,the faintness synthesis evaluation method is used to analyze and evaluate the effectiveness of internal control in M public hospital comprehensively.Through the analysis and evaluation of the effectiveness of the M hospital’s internal control,it is found that the effectiveness of M public hospital’s internal control is at a medium level and indicate that there are many problems in the operation of the hospital’s internal control.Based on this,this paper puts forward corresponding countermeasures and suggestions on how to optimize the internal control of the public hospital from the unit level and business level.