Study On Internal Control Of DF Hospital Group

After the 1990 s,private medical institutions mushroomed and flourished.DF hospital group is one of the better representatives among these tens of thousands of "mushrooming"(DF hospital group ranks the sixth in the list of the top 80 non-public hospital groups in China in 2017 released by alibi hospital management research center in Hong Kong).At present,DF hospital group has achieved excellent results in medical services and economic benefits.However,in order to ensure the sustainable development of this efficient and stable momentum,it is necessary to have strong internal control to provide disaster prevention and shelter for the hospital group in the future operation.Based on the current problems in internal control of DF hospital group,this paper summarizes and analyzes the problems found through literature research,questionnaire survey,descriptive analysis and other research methods,and proposes corresponding countermeasures through its own investigation and research.Firstly,the introduction is prepared at the beginning of the paper,which includes the research background,research significance and literature review.In the literature review,the historical evolution of international research on internal control and literature review of internal control at home and abroad are introduced.Secondly,the paper introduces the principal-agent theory,contingency theory,control element theory,control dynamics theory and other internal control theories,and expounds the concept of internal control and the characteristics of enterprise group internal control.Thirdly,this paper introduces the introduction of DF hospital group and the situation of its operation and benefit in recent years,obtains first-hand data through questionnaire,analyzes and interprets the obtained data with descriptive analysis method,and answers the three questions raised in the third part of the paper.In addition,this paper summarizes the five internal control problems found by DF hospital group in recent years,such as fixed asset management and drug procurement,in order of internal control preparation,control work and later summary,and analyzes and summarizes the causes of the problems.Finally,this paper focuses on the DF hospital group’s internal control work in the early preparation,control activities and the preparation of internal control report for the previous phase of the work of three aspects summarized five specific problems,namely: senior managers weak risk control consciousness,risk control node staff overstaffed;The management of fixed assets is chaotic;Lack of effective supervision of cash in medical business income;There are many risks in drug procurement,and the internal control status of DF hospital group cannot meet the requirements of risk control.Do not pay attention to internal control evaluation report,internal control report reduced to formalism.The above five problems are summarized and the reasons are analyzed,and the corresponding countermeasures are proposed.Improve the fixed assets management system and put it into practice;Strengthen the management of cash,in accordance with the requirements of the system to prevent the occurrence of violations such as cashing out;Improve the internal control system and organizational structure of drug procurement;Emphasize the significance and importance of the internal control report,and implement the opinions and Suggestions in the internal control report.The innovation of this paper: the international research on internal control has a long history.However,most of the studies on internal control focus on listed companies,and there are few literatures and materials about setting the research object as medical institutions,among which few take domestic private hospital groups as the research object.This paper focuses on the practical problems of internal control in the operation of private DF hospital group,analyzes and discusses them,finds out solutions,and puts forward Suggestions on how to improve the internal control of the hospital group.