Research On Internal Control Of Public Hospitals

In recent years, with the deepening o f China’s economic system reform and the reform o f medical institution, the internal and external operating environment o f the medical system have made a great changes.Public hospital as a nonprofit part o f the government is the body o f the medical service system in China.Its function and job is to su p p ly b a sic m e d ic a l tre a tm e n t,s o th e c o n tra d ic tio n p ro b lem is m ore concentrated.Only in 2013, there are many public shocking medical events, such as ICU nurses abusing a two years old girls who has a heart disease to death,the patient killing the doctor,the Obstetrics and gynecology doctor selling newborns, infusion errors leading to death s, the Hm edical a la rm ” e v en t w as rep eated, and so on.D octor-patient contradiction, m edical accident, doctors taking bribery, the tendency o f revenue and medical quality problems also increasing seriously, these phenomenon reflects some deeper problems, that the public hospitals have not put enough em phasis on internal control, and have not effective internal control.Public hospitals need improve the internal control to ensure that business activities effectively, guarantee the security and integrity o f assets, prevent errors,fraud, and potential risks, so as to establish an effective m echanism. To strengthen the public welfare o f public hospitals, it is necessary to reverse the tendency o f revenue.It can make public hospitals become the basic service platform o f curing the serious illness and difficult diseases. It will have to analyze the current situation o f public hospital’s internal control, found the holes and the existing problem o f the public hospital internal control, in order to perfect the internal-control.On the basis o f the research achievements o f internal control, the enterprise internal control basic norms, the internal control integrated framework o f COSO and adm inistrative institutions internal control, this thesis fist analyzes the current situation o f public hospitals from the five elements o f internal control, and second analyzes the reason present situation o f public hospital internal control,uses an actual case analysis by using the discovery-analyze-solve the specific problem as the ending.