Research On The Internal Audit Optimization Of SR Hospital

The people are the foundation of a country’s strength and are highly valued by the state.As the main body of the medical and health service system in our country,public hospitals have always undertaken the escort obligation to protect people’s health.Internal audit is a kind of independent confirmation and consulting activity set in the enterprise.It uses a systematic method to supervise and evaluate the organization’s business activities and internal control,with the ultimate goal of helping enterprises achieve value-added goals.So far,it has been applied to the management of most Chinese enterprises and institutions.In2010,in order to solve the common problem of Chinese public hospitals and effectively safeguard the public welfare of public hospitals,The State Council issued opinions on deepening the medical and health system reform,marking an all-round expansion of the deepening reform work in Chinese public hospitals.The medical reform has put forward new requirements for the internal management of public hospitals,so the internal audit began to join in the management of hospitals.In 2018,with the introduction of "Order 11" by the National Audit Office,the definition and responsibilities of internal audit have been improved,and the importance of internal audit to the management of the organization has become more and more significant.After 2020,the National Health Commission pointed out the existing problems in the internal audit of public hospitals,such as the supervision and implementation of personnel allocation,and put forward relevant opinions,aiming at further strengthening the internal audit work of the health industry.At present,public hospitals are facing new challenges.In order to effectively improve the operation mechanism of public hospitals and further improve the quality of medical services provided by hospitals for the people,public hospitals must optimize the internal audit,further improve the internal control of hospitals and improve the management level of hospitals.This paper uses literature research,case analysis and other research methods,with internal audit and related concepts and research results of public hospitals as the theoretical basis,with full reference to relevant Chinese laws and regulations,SR hospital as the main research object,through the investigation and analysis of the basic information of the organization structure of SR hospital,etc.It can be found that there are some problems in the internal audit of SR hospital,such as insignificant value-added function,lack of independence,weak audit team construction,backward audit methods and imperfect incentive mechanism.The main reasons are the backward concept of the overall internal audit of the hospital,poor internal audit environment and lack of audit professionals.Based on the above problems and their causes,I put forward the following suggestions to optimize the internal audit work of SR hospital and comprehensively improve the quality of internal audit: update the audit concept and enhance the value-added ability of internal audit;Improve the audit environment,strengthen the independence of internal audit;Cultivate professional talents and strengthen the construction of internal audit team;Innovation audit method,promote internal audit information construction;Build a performance evaluation system,improve the internal audit incentive mechanism.