The Research On The Internal Control Of The Public Hospital

Internal control is about the arrangement of managing risks in the process of strategy making and business operation for fulfillment of the strategic goal.Is the long-term effect of planned economy , public hospital which played a leading role of the medical and health service field in our country has always been in the "big and full" management mode , and the various medical resources use efficiency is always in the low status.Along with the development of the health care system reform, improve public hospital operation efficiency become the primary goals of public hospital management.Therefore,establish and strictly carry out the hospital internal control system will be of great significance for the establishment of a modern hospital management system and the realization of "high quality, high effect, safe" hospital operation of the targetWidespread public hospitals currently weak internal control environment, managers lack of knowledge of internal controls and internal control system the lack of scientific, timeliness and consistency issues To improve the hospital evaluation system of internal control system ,hospitals must improve the internal control environment, risk assessment to establish a mechanism to strengthen the authority to authorize and control activities incompatible job settings, to enhance communication and internal control, and establish a sound internal control system and other measures,In this paper, the basic theory of internal control has been studied, introduced the concept of internal control four stages of evolution, theory and practice of international development status, and make comments.Second, introduced China's current development status of internal controls in public hospitals, especially public hospitals highlights the characteristics of internal control and internal control deficiencies, and the causes of internal control weaknesses were further explored and discussed.Third, the article combines theory and practice, and according to the specific circumstances of A hospital development of its internal control process and to analyze the situation, put forward in line with A hospital operating characteristics of the internal control rehabilitation programs.Fourth, reform of public hospitals in the internal control implementation of the program was introduced.Finally, the article concluded: internal control system is a major public hospital management system part of the hospital management, the main tools and instruments.