Based On The Risk Management Of Medical Institutions Internal Control

In the recent years, especially around year of 2001 when a series of company scandal was disclosed, the activities on legislation and study about Internal Control System have drawn the society's attention. COSO activity made great contribution. Internal control---Internal Framework was issued in 1992 by COSO and was partly revised in 1994. It has became the worldwide authority document on Internal Control System, and it also has been recognized by international enact standard of audit organization and supervise of bank and other bodies. In Sep of 2004, a Frame Integrate of Enterpriser risk management, issued by COSO draws extensive attentions. Although, a Frame Integrate of Enterpriser risk management didn't replace A Frame integrate of Internal Control System, but it covered a Frame integrate of Internal Control System. The Frame Integrate of Enterpriser risk management covers more issues than Internal Control System since it expanded and detailed Internal Control System. It is the concept more closely concerning risk management.It is clear that china's healthcare gained rapid progress including medical workers (there are 300 thousand different medical institutions and 5.49million medial workers). Meanwhile the medical services have to be regulated because disputes between medical staff and patients was increase by 30% each year, and it seriously threaten the development of healthy cause. Medical staff and patients dispute has become a bottleneck of medical institutional reform; therefore, medical institutions were challenged by issues on risk management.Medical risk control has become complete after long-term researches on big hospital in Hong Kong and in overseas. It can be effective to avoid unskillful and faulty medical or surgical treatment and improve quality of medical service. In the United States, medical organizations established complete medical risk control system through protracted researches. The key issue of the system in USA is to actively seek problems and solve the problems and keep improving. This article tries to study medical risk control and introduce the concepts from newly issued Enterprise Risk Management---Internal Framework.Exploring the medical risk control issues will use the theory of internal control and the Enterprise Risk Management---Internal Framework which is promulgated in 2004 by COSO. Meanwhile the China's present situations in medical circles will be considered as important part. Medical risk exists at different circles of medical operations, as medical risk is uncertain and has serious ill effects therefore is high-level risk. The result would be serious if we don't take effective measures to manage medical risk. Medical risk not only threatens patients'health and hospitals'reputation but also bearing on social and national economic order stability and the well-being and health of t he people. Therefore, management of medical risk should make joint efforts from society, governments and hospitals.