| As a special unit in administrative institutions,public hospitals undertake three functions:medical treatment,teaching and scientific research.The characteristics of the industry determine that internal control is an important way to ensure the legal compliance of economic activities,the safety and effective use of assets,the integrity of financial information,the effective prevention of fraud and corruption,and the improvement of public service effectiveness and efficiency.Optimizing the construction of internal control system of public hospitals is a necessary means to improve their competitiveness.Under the management background that the ministry of finance vigorously promotes the construction of the internal control system of administrative institutions,the internal control of public hospitals has been standardized and developed to some extent.However,there are still some problems in some hospitals,such as the failure of internal control in high value consumables management.The internal control of high value consumables involves physical asset management,consumables clinical path management and accounting management.The integrity,timeliness and adaptability of internal control need to be strengthened.At the policy level,there is no guidance on internal control of public hospitals,all hospitals are trying to find an effective way to optimize the internal control system construction.In recent years,the in-depth application of the concept of Business-Finance Integration in hospitals has provided new ideas for the optimization of internal control in hospitalsBusiness-Finance Integration is an innovative management concept and method formed based on the development of practice in China in recent years.It is committed to balancing the checks and balances and coordination between business and finance.For the internal control of public hospitals,Business-Finance Integration is committed to identifying the division of functions from the perspective of the whole business process and realizing the two-way cooperation between business and finance to strengthen the checks and balances relationship and collaborative relationship.From the perspective of Business-Finance Integration,optimizing internal control of high value consumables in public hospitals is a process from financial perspective to the whole process management of high value consumables,oriented by effectively identifying potential risks in the whole business process,focusing on the five elements of internal control,through optimizing the control environment,enhancing the efficiency and effect of information transmission and communication,improving the effectiveness of risk assessment,optimizing the control plan and supervision measures according to the results of risk assessment,strengthening the role of the five elements of internal control in the implementation of internal control of high value consumables in public hospitals,and finally achieving the goal of internal control in public hospitals.Firstly,this paper reviews and analyzes the research results of internal control,medical consumables management and Business-Finance Integration.It is found that the understanding of the importance and necessity of the construction of internal control system,medical consumable management and Business-Finance Integration is gradually deepened in the academic and practical circles.But on the whole,the practical exploration of Business-Finance Integration and the optimization of internal control of public hospitals in China is prior to the theoretical research.It is necessary to establish a more systematic and comprehensive theoretical system to organically combine the two and then apply them to practical businesses such as high value consumables management.On the basis of literature analysis,the research of this paper combines the objectives of internal control,the principles of internal control,the elements of internal control and the methods of risk assessment,studying the problems in organizational structure,human resource management,information system management,logistics management and accounting management,analyzing the necessity and optimization mechanism of Business-Finance Integration embedded into the internal control of high value consumables in public hospitals.This paper also describes the key areas of internal control optimization of high value consumables under the embedded management thinking of Business-Finance Integration.In order to further verify the practical application value of the strategy of optimizing internal control through the integration of business and finance,on the basis of normative analysis,this paper conducts a case study of a domestic public hospital.Based on the actual situation of the hospital’s internal control,this paper expounds the process and effect of optimizing the internal control of high value consumables from the perspective of Business-Finance Integration.The conclusion of the case study also provides a reference for other areas of the hospital to optimize the internal control by using the strategy of Business-Finance Integration,so as to improve the overall effectiveness of the internal control of the hospital. |
