Study On The Effectiveness Evaluation System Of Internal Control In Liaoning Provincial People’s Hospital Based On Process Orientation

Internal control,as a system to ensure the realization of enterprise objectives,has been paid attention to globally.In particular,the release of a variety of related reports,the internal control is pushed to the world’s attention.Internal control is composed of a series of procedures and policies,the role of these procedures and policies is mainly to ensure the smooth realization of unit objectives.Process-oriented internal control is to evaluate the effectiveness of internal control in design and implementation.Based on the five elements of internal control,the system is more reasonable and more conducive to self-evaluation,so that the internal management personnel can find problems in time and make up loopholes to improve the system.The scale expansion and strategic layout of the hospital are based on the effectiveness of its internal control.Therefore,it is of great practical significance to study the internal effective control of Liaoning Provincial People’s Hospital for its development.In Liaoning province people’s hospital of internal control evaluation process,in this paper,we use the fuzzy comprehensive evaluation method was studied,the health care industry issued by the COSO internal control guidelines,process oriented,from two aspects of the effectiveness of the design and implementation effectiveness of the Liaoning province people’s hospital to evaluate the effectiveness of internal control,find the shortage of the internal control system in Liaoning province people’s hospital and improve the internal control environment,enables the hospital to better and more efficient services for the majority of patients.The research sequence of this paper is as follows:Firstly,the research background and significance of Liaoning Provincial People’s Hospital are described,and relevant literatures are summarized.Then the present situation of the internal control of Liaoning Provincial People’s Hospital was expounded.Combining the characteristics of the present situation of Liaoning Provincial People’s Hospital and the relevant theories of internal control evaluation,the internal control evaluation index system which was in line with the actual situation of Liaoning Provincial People’s Hospital was constructed,and corresponding experts were invited to rank and score according to the constructed index system.Secondly,the weight of relevant indicators was assigned,and the scoring process was evaluated by fuzzy comprehensive evaluation method.Finally,the evaluation scores of each indicator were obtained.On the basis of the score of fuzzy comprehensive evaluation,the paper compares the distribution table of expert’s score of membership degree,and finds out the weak links of the three-level index of internal control of Liaoning People’s Hospital according to the principle of maximum membership degree.According to the process of fuzzy comprehensive evaluation of internal control,this paper puts forward some suggestions to improve the internal control of other hospitals.This paper finds that the weak links of internal control in Liaoning Provincial People’s Hospital are mainly reflected in three aspects:information and communication,risk assessment and control activities.Research suggestions:Optimize the internal control environment of Liaoning Provincial People’s Hospital,strengthen the standardization of key internal control system of the hospital,especially strengthen the budget control activities.Establish smooth information communication and channels,strengthen internal control at the supervision level,and optimize daily supervision.