The Research On The Optimization Of Internal Control Of X Hospital Under The Guidance Of Integrity Risk

After the 19 th National Congress of the Communist Party of China,China has achieved remarkable results in building a clean and honest government and combating corruption.At this stage,an overwhelming trend of anti-corruption has been formed,and has successfully entered a new stage of overwhelming victory in consolidation and development.The essence behind the phenomenon of corruption is still the problem of system construction,that is,the problem of internal control construction.However,the internal control construction of public hospitals in China is mainly guided by the internal control norms of administrative institutions(Trial),which is lack of pertinence and subjective initiative.At the same time,as an influential part of China’s anti-corruption process,public hospitals are closely related to the national economy and the people’s livelihood,and play an irreplaceable role in improving people’s quality of life and ensuring people’s physical and mental health.Therefore,it is of great significance to improve the internal control system of public hospitals in China from the perspective of clean government risk prevention and control.Taking X public hospital as the research object,aiming at the current situation of the industry with high independent management right,long principal-agent chain and difficult supervision of public hospital,combined with internal control theory and risk management theory,using document access method,questionnaire survey method and other methods,starting from the existing anti-corruption risk points,combined with the questionnaire survey results,this paper analyzes the current situation of anti-corruption risk assessment of X hospital,and introduces the existing internal control measures of X hospital,Analyze the current situation of internal control of X hospital,extract the internal control problems existing in the anti-corruption risk prevention and control of X hospital,such as incomplete anti-corruption risk search,insufficient self-risk assessment ability,inadequate internal and external supervision,incomplete information support,imperfect business system and inadequate business implementation,and analyze the causes of the problems from four aspects: internal control environment,supervision and evaluation mechanism,theoretical guidance and scientific system,Adhere to the specific analysis of specific problems,combined with the theory of three lines of defense against corruption,rent-seeking theory and principal-agent theory,this paper puts forward targeted optimization suggestions for the internal control of X hospital under the guidance of clean government risk from weakening the driving force of corruption,restricting public power and eliminating corruption opportunities.The purpose of this article is to summarize and summarize the domestic and foreign literature on anti-corruption risk prevention and control and internal control of public hospitals,deeply sort out the internal control process and key points of anti-corruption risk management of public hospitals,identify the difficulties and pain points of anti-corruption risk prevention and control in the process of internal control construction of public hospitals in China,and refine the requirements of anti-corruption construction of public hospitals in China in combination with various guidance issued by the Ministry of finance,the Ministry of health and other institutions,It not only provides construction ideas and directions for improving the internal control system of public hospitals and even the internal control of all administrative institutions from the perspective of clean government risk prevention and control,but also provides new governance ideas for the escalating high-pressure situation of anti-corruption and anti-corruption.