Research On Internal Control Of Public Hospitals

Since the implementation of the new round of medical and health system reform,our country has accelerated the improvement of the basic medical and health system,and the health status of the people and the level of medical and health services have continued to improve.While intensifying the reform of the medical system,a number of supporting long-term mechanisms should also be established and improved,and the optimization of financial management and internal control should be put on the agenda.In recent years,the operation and management of hospitals have been greatly impacted by factors such as the new crown epidemic,market competition,and policy environment.The business activities of public hospitals are complex and the scale of funds is large.It is urgent to further promote the construction of internal control,enhance the awareness of internal control,standardize internal economic and business activities,and strengthen the restriction of internal power operation.On December 31,2020,the National Health and Health Commission and the Administration of Traditional Chinese Medicine jointly issued the "Administrative Measures for Internal Control of Public Hospitals",so that the scope of application,conceptual connotation,goals,management responsibilities,key contents,internal control evaluation work,etc.more explicit.This paper first introduces the background and significance of the study,and briefly describes the relevant theories and research results of internal control in public hospitals;PEST analysis method is introduced to explain the necessity of implementing internal control in public hospitals and relevant national laws and regulations;Using the theory of five elements of internal control and questionnaire,this paper analyzes the current situation of internal control and risks faced by a case hospital,and discusses the underlying causes of risk formation.For internal control risks,this paper proposes measures to optimize and improve the internal control system from the unit level and the business level:adhere to the public interest orientation,optimize the control environment,establish a risk early warning and prevention system,strengthen control activities,use science and technology for information communication,enhance the authority and independence of supervision,and ensure the overall effectiveness of the hospital’s internal control;On the business level,on the basis of giving consideration to the unit level,through process reengineering,we standardized the operation process of key areas and key positions,and promoted the convergence of the financial field and medical business.Finally,summarize the full text and put forward the safeguard measures to improve the internal control mechanism.The research content and research conclusions of this paper have dual practical significance.On the one hand,this paper proposes internal control optimization measures by identifying risks,providing reference for YR Hospital to optimize and improve internal control mechanism,prevent and respond to risks,and also provide inspiration for the construction of internal control systems in other hospitals;On the one hand,the research results are not only a supplement to the research on the internal control theory of non-profit units,but also an enrichment to the research on the internal control theory of public hospitals.