NY Public Hospital Internal Control System Evaluation Research

Internal control is the control and management system arrangement of an organization’s strategy formulation and risks in business activities,so as to ensure the realization of the organization’s strategic objectives.For a long time,the operation mode of China’s public hospitals has been in a "large and comprehensive" state.At present,public hospitals still play a leading role in China’s medical and health undertakings.At the same time,due to the influence of the planned economic system,various medical resources are still in a low efficiency state of use in China.With the deepening of the reform of the medical system,the primary objective of public hospital management has become to improve the efficiency of operation.In order to achieve the goal of "high-quality,efficient and safe" hospital operation and establish a modern hospital management system,we should establish and strictly implement the hospital internal control system.To sum up,this paper takes NY Public Hospital as an example,combines relevant theories and evaluation methods to evaluate and analyze the internal control problems of the hospital,and puts forward corresponding optimization suggestions.The purpose is to enable the healthy development of NY Public Hospital.By putting forward reasonable suggestions for the internal control construction of NY Public Hospital,it can also provide reference for other public hospitals in terms of internal control and enrich the internal control system of public hospitals in China.This paper first describes the background,objectives and significance of the study,and also describes the content and corresponding methods of the study.At the same time,based on the basic theory of internal control,this paper analyzes the current situation of internal control in NY Public Hospital from the five aspects of internal control environment,control activities,risk assessment,supervision,information and communication,that is,the five elements of internal control.First of all,we should use the analytic hierarchy process(AHP)to construct the relevant fuzzy evaluation indicators,then use the fuzzy comprehensive evaluation method(fuzz)to evaluate the internal control related system of NY Public Hospital,and finally analyze the problems and causes of the hospital’s internal control according to the results of the evaluation,and optimize the design of internal control according to the problems.