Discussion On The Problems And Countermeasures Of Internal Control Of BF Hospital

With the development and improvement of Chinese socialist market economy, in is urgent for administrative institution to promote public service, and such relative departments have already carried out some standard laws and regulations, such as Internal Regulations of Administrative Institution and Internal Regulations of Accounting in Medical Institution. At the same time, as the competitive decline of the public hospitals, in addition to the occupation of non-public medical institutions, the imperfective internal construction is the most serious problem in public hospitals.The method of traditional study and case study has been used and a top three public BF hospital in AnHui province has been taken as the subject in this paper. The current situation of the internal control system has been analyzed with the way of questionnaire survey. As the public hospital is the public service unit which is biased towards entrepreneurial management, this article has been analyzed in the respect of five elements of the internal control. The internal control system of BF hospital has problems with some aspects, such as the control environment is weak, currency funds and drug inventory and other key activities has control deficiencies, risk prevention awareness is not strong and other issues. Then starting from these issues, a suggestion is made for building organizational structure, improving the risk warning mechanism and the key control activities as well as the information communication mechanism.And then the critical control points is determined, the specific business processes is cleared, the supervision and management of internal control is strengthened. Finally, there is a conclusion in the end of this paper. And the insufficient has been analyzed in order to help the BF hospital upgrade their management level and operational efficiency. And then the healthy track of self-restraint and self-development is taken to provide more excellent medical services for patients and meet the growing service requirements of broad masses.