A Study On Establishing And Improving Internal Accounting Control In Hospital Management

Background: Because of the establishing and perfecting of our market economic system, reforms on the sanitation kept on going deeper and medical market kept on becoming more open to the world. Therefore, tremendous changes take place outside and inside of the hospital environment, rules of market economics play a more important role in the improvement and management of hospitals. From external environment we can see that on one hand, our state is putting more responsibilities of medical to the society which were taken by the government before, appropriate funds of hospital is becoming less. Hospitals must solve their survival and development capital by their own business earnings. On the other hand, our country encourages social capital and foreign capital to join medical domain, which brings serious competition to hospitals. Under the new environment, financing section take more and more responsibilities and stresses. Whether the financing section is in order directly decides the hospital's risk and benefit. All of these demand hospitals change their mind and build up competitive consciousness, and use modern manage theories and methods.Study purpose: The way of hospitals to adapt the changes of market economics is strengthening internal control and keeping away from business risks, criterioning manage actions, so that hospitals can keep their capital safe and full, also the laws of our country can be performed. Only in this way, can the hospitals win the market and offer medical services with high quality. So we should research how to use internal accounting control in the management of hospitals, it is useful to solve problems. Study methods: In this article, I study on accounting internal control of hospital, and use traditional criterion analysis methods, go along with the idea of finding out problems, analyzing these problems and at last solving them. I summed the situation and problems of accounting internal control of hospitals at present, then I make out a theory structure of accounting internal control of hospital, also I make out some methods in detail to solve several operations in hospital internal control system.Study results: From the research of economical environment of hospital and problems of its internal control, we can see it is no time to delay to strengthen accounting internal control of hospital; from the theory structure proved in the article we can see perfecting control environment is the basis to strengthen internal control. Besides, the hospitals should strengthen internal control comprehensively in their daily practice, and make it impenetrate all their economical actions.