Research On The Internal Control Of Budget Business In Public Hospitals

Public hospitals are the main force in implementing the Healthy China strategy and the backbone of safeguarding people’s life and health.Since the 19 th National Congress of the CPC,public hospitals have been affected by the cancellation of drug consumables markup,the reform of DIP payment mode of medical insurance,and the prevention and control of sudden outbreaks.The management pressure of public hospitals has increased significantly,while the contradiction between the increasing demand of the public for health protection and medical treatment and the inadequate management ability,service level and equipment update of public hospitals has gradually become prominent.It has become a major obstacle for public hospitals in the new era to achieve high quality development.Therefore,public hospitals must improve the level of internal control,so as to improve the quality of service and ensure the long-term,stable and sustainable development of hospitals.As one of the most effective means of internal control,budget internal control management can ensure the reasonable allocation of resources,control hospital operating costs,and improve the overall strength of the hospital.However,in view of the current budget management situation of public hospitals,the budget management of some public hospitals is still mainly to deal with the inspection of relevant departments.The consciousness of budget management is weak,and the budget management system has not been established,which leads to the failure of the resources of public hospitals to exert the maximum effect.This paper takes A maternal and child health care hospital as the case object,through consulting the related literature at home and abroad,combining with the internal control system of the public hospital,by using the methods of case analysis,literature study and questionnaire,this paper focuses on the internal control of budget design and budget execution,through the analysis and collation of the relevant data and information,it is found that there is an unscientific problem in the hospital budget design and budget execution,there are some problems,such as imperfect risk assessment procedure,poor communication between departments,lack of internal audit supervision,imperfect budget management system and disconnection between budget assessment and performance assessment.To solve the problems existing in the budget design and implementation of this hospital,the paper puts forward some improvement measures,and perfects the internal control framework of public hospitals from the perspective of budget operation,it is of great significance to improve the resource use efficiency and promote the healthy and steady development of this hospital,to some extent,it can provide reference for the improvement of internal control in the budget of public hospitals of the same level and type.The innovation of this paper is to analyze the internal control of the budget,taking into account the impact of the DIP payment reform in the budget preparation,budget execution and information management equipment,etc.,closely related to the current public hospital policy.