Research On Internal Audit Of Public Hospitals

At present, China’s new round reform of public hospital is being implemented, publichospitals should provide high quality products for public service in the new period ofdevelopment, the public fully reflect public hospital, also need to be fully integratedinto the market competition, maintain normal economic activity, which requirespublic hospital in strengthening the business ability, hardware facilities at the sametime, we must also strengthen the internal control, internal supervision andmanagement. Internal audit is the internal management control means and produced inorder to meet the needs of social and economic development, in order to adapt to thesystem reform of enterprise management and improve the economic benefit and theneeds of the development, with the supervision, management control, risk control,audit evaluation, service functions; internal audit is to establish and perfect theinternal control of the effective means, for economic policy, internal management,risk early warning, improve efficiency, provide useful support for the establishment ofan effective monitoring mechanism. In recent years, the progressive development ofthe national health system internal audit work, from scratch, not only regulateeconomic activities, to effectively prevent and combat the economic illegal violationsof law, but also improve the efficiency in the use of health funds, improve the healthmanagement system, effectively to promote and protect the development of the healthcause. The national health system internal audit work has made great progress in theaspects of internal audit system, the work system, organization, work, ideas, methodsof work, team building, the internal audit function in the public hospital managementis increasingly outstanding, has been widespread attention.In this paper, using literature method, comparative method, investigation methodof the questionnaire and field survey research methods, mainly from the establishmentof public hospital internal audit mechanism, the necessity and importance of publichospital internal audit transformation, public hospital internal audit function, publichospital internal audit content and focus of public hospital, the status of internal auditand the role of public hospital internal audit and the existing problems and reasons,and combining the current situation of public hospitals in Yunnan province theinternal audit work, reveals the institutional mechanism of internal auditing in publichospitals is not perfect, the overall poor quality of the audit staff, audit independenceis not strong, audit, audit status is not high. Through the typical experiences of public hospitals around the internal audit, internal audit and puts forward some suggestionsto change the present situation of public hospital. The hospital should establish andimprove the internal audit system and internal supervision mechanism, the importanceof internal audit in the importance of internal control management, jump out of thetraditional financial audit, pay more attention to exist in the internal control ofhospital loopholes, proposed the risk early warning, improve the internal management;the administrative department of health should be to strengthen the internal auditmechanism, multi to enhance audit staff level, strengthen supervision, enhance theindependent audit results using and increase investment in hardware, we create aninternal audit work the good development environment. Through the research on theinternal audit of public hospitals in Yunnan Province, we can see, with thedevelopment of economy, the audit is more important, internal audit not only playedthe role of daily supervision, play the function of the immune system.