Research On Internal Control Optimization Of Revenue And Expenditure Business Of The People’s Hospital Of C District

In recent years,in the process of deepening the reform of medical institutions,with the requirements of building a modern hospital management system and improving the comprehensive competitive strength of hospitals,the extensive management mode of some public hospitals in China is facing a great bottleneck.Strengthening the construction of internal control has gradually become the key work of the operation and management of public hospitals.Since 2012,a series of documents on the internal control construction of administrative institutions in China have been issued one after another,providing practical guidelines for the internal control construction of institutions.In 2021,the National Health Commission officially issued《The Management Measures for Internal Control of Public Hospitals 》,which standardized the implementation of internal control at the unit level,revenue and expenditure and other business levels of public hospitals.However,due to the different scale,level and management level of public medical institutions in China,there are differences in the implementation of internal control system in medical institutions in various regions,and there are still some problems in internal control management.Especially by the influence of COVID-19,the volume of business in public hospitals,especially county hospitals,has been greatly affected,and the cost of operation has increased dramatically,and the development of hospitals has been difficult.Taking the People’s Hospital of C District as the case object,this paper analyzes the current situation and problems of the internal control of revenue and expenditure business of the People’s Hospital of C District by consulting relevant literature at home and abroad,combined with the relevant systems of internal control of medical institutions,and using the methods of case analysis and field research,It is found that the problems existing in the construction of internal control mainly include: lack of good internal environment at the unit level,inadequate control activities,poor information communication,weak internal supervision and so on;At the business level,there are some problems,such as lax price management,ineffective control of accounts receivable,unclear approval process,formalization of budget implementation,etc.combined with the problems,this paper analyzes the main causes.By formulating the optimization objectives of internal control of dthe People’s Hospital of C District,this paper constructs the internal control optimization framework,and puts forward targeted optimization schemes from the unit level,business level and guarantee level.In addition,in order to solve the problem of unreasonable process,the author draws the relevant flow chart of revenue and expenditure management to help optimize the results.Through the in-depth analysis of the current situation and problems of the internal control of revenue and expenditure business of the People’s Hospital of C District,this paper finds that there are many problems in its revenue and expenditure link,and puts forward the optimization measures at the unit level and business level,which is of great significance to improve the operation and management ability of the People’s Hospital of C District and promote the good and steady development of the hospital.The research content of this paper can provide a reference for the improvement of internal control of revenue and expenditure business in public hospitals at the same level to a certain extent.