Research On The Reformation Of Internal Control Under COSO Framework

The environment on which our domestic hospitals depend is changing pointedly. Framework-reform of healthy proposition makes hospital of all levels facing the increasingly vigorous market competition.Restricted with capital,technique,scale,human resource etc., grass-roots hospitals expose increasingly the problem of poor primary management,especially the serious weakness of internal control.Research how to apply the theory of internal control to grass-roots hospital's management,for solve it at new situation underneath face of existence and development crisis,and insure a nation concerning the carry through of law laws performance and government working talent of realization,practical guarantee sufferer of legal rights etc.all have importance of reality meaning.This text draw lessons from internal control theories under COSO framework to Guangzhou ABC hospital,and analysis and evaluation from internal control environment,risk valuation,control activity,information and communication and monitoring etc.;Then design internal control reformation project,investigate be a kind of in keeping with our country hospital internal control the mechanism give a new life of way of thinking and method.This text thinks that under the market economy condition,grass-roots hospital should carry on produce a power system reform,reform old management style, gradually establishment produce power clear,power explicit,politics separate,management science of modern hospital system,establishment and perfect hospital legal person manage structure,from strengthen foundation management with perfect internal control the environment begin,establishment with perfect internal control system with promote grass-roots hospital gradually becomes independence operation,independence management,self-development, self-control of market corpus.