Research On Financial Internal Control Of Public Hospitals Under Medical Reform In China

Financial internal control is an essential system and method of standardizing its financial activities in the enterprise or organization.The content of Financial internal control is a combination of the national financial laws and regulations and the internal characteristics of the enterprise or organization.The purpose of financial internal control is to maximize the utilization of various resources,to optimize the operation efficiency of the enterprise or organization,and to better accomplish the mission of the enterprise or organization.With China’s rapid development of economy,the reform of medical and health are also carried out and everything is in good order and well arranged,actively designing and formulating a feasible hospital financial internal control system in line with the current situation in China has become a priority for the promotion of the innovative development of China’s medical and health services.This paper takes the CYSY Public Hospital as an example,studies the problems in the internal financial control of hospitals in China,First,we set up the system of evaluation indexes based on the relevant documents issued by the Ministry of Health on financial internal control of public hospitals and the real situation of the CYSY Public Hospital.Five evaluation factors are selected as the first level evaluation indexes.Based on the first level evaluation indexes,we also select 15 indexes of 2nd level evaluation indexes and 65 indexes of 3rd level evaluation indexes.Second,we compute the weights of all indexes with Analytic hierarchy process.Then,we evaluate the internal financial control of the CYSY Public Hospital with Fuzzy comprehensive evaluation method.We also analysis the results of evaluation and present some methods to solve the problems,This paper evaluates the internal financial control of the CYSY Public Hospital bjectively and comprehensively based on the mathematical models.By the evaluating,we can find there are some problems in the management,and some measures should be work out to solve the problems.Thus,the internal financial control of hospitals in China will be better and better.