Study On Internal Control Improvement Of Shenyang NK Hospital Based On Risk Management

Hospital is an important place to protect the health of our residents,and also one of the most important public welfare institutions.In recent years,due to the weak internal control of hospitals in China,financial fraud,medical disputes,medical corruption and other incidents are common.The risk faced by hospitals in the operation is increasing,which has restricted the development of public hospitals and affected the medical efficiency.Therefore,this paper analyzes the current situation of internal control in Shenyang NK hospital,and according to the five elements of internal control,designs the corresponding optimization measures of internal control in Shenyang NK hospital,which has strong practical significance for strengthening internal control in Shenyang NK hospital,improving the identification and management of internal and external risks of the hospital,preventing medical risks,alleviating the relationship between doctors and patients,and improving medical efficiency Righteousness.This paper expounds the particularity of hospital risk management and internal control,and based on the five elements of control environment,risk assessment,control activities,information and communication and internal supervision determined by COSO committee,explains the relationship between the five elements and risk management.Secondly,this paper analyzes the current situation of Shenyang NK hospital,and uses the fuzzy evaluation method to grade the current internal control of Shenyang NK hospital.Then,combining the current situation of NK hospital and the questionnaire survey results of the internal staff of the hospital,it finds out the existing problems of the internal control of the hospital,so as to further put forward the internal control system establishment,improvement and optimization scheme to promote Shenyang NK hospital The hospital can better resolve the risks in the operation and prevent the risks in the operation.Through combing and studying the current internal control process and status quo of Shenyang NK hospital,through questionnaire survey and combining with the status quo of Shenyang NK hospital,we found the problems of weak internal control environment,lack of risk assessment mechanism,effectiveness of control activities,unobstructed information and communication,and inadequate internal supervision,and designed internal control at alllevels by using fuzzy evaluation method Based on the evaluation index and weight,this paper quantitatively evaluates the internal control of Shenyang NK hospital,and concludes that the internal control of Shenyang NK hospital is still weak in general.On this basis,based on the five elements of internal control,combined with the relevant theories of internal control and the actual situation of Shenyang NK hospital,according to the evaluation results,the paper puts forward the corresponding improvement measures,such as optimizing the internal control environment of the hospital,strengthening the risk assessment of the hospital,improving the major risk control activities,improving the information and communication mechanism,and implementing the overall supervision of internal control.It is hoped that this study can play a guiding role in optimizing internal control of hospitals,so as to reduce the operational risk of hospitals and promote the healthy development of medical and health undertakings.