A Study On On Evaluation And Improvement Of Internal Control In Hospital A From The Perspective Of Financial Risk Management

In January 2019,the new government accounting standards were officially implemented in all public hospitals,which had a major change in the establishment of hospital accounting subjects,accounting methods,and the connection between the budget,cost,and performance of drug materials.With the deepening of the new medical reform,the government has put forward higher requirements for the medical services of public hospitals.The operating environment and advantageous resources of public hospitals are changing imperceptibly.Therefore,the financial risks faced by public hospitals are increasing,and the prevention of financial risks is receiving more and more attention.As an important means to prevent financial risks,internal control has also been promoted to the policy level by the Ministry of Finance.During the period from 2006 to 2022,the Ministry of Finance successively issued a number of documents to put forward requirements for the internal control of administrative institutions and standardize the performance assessment of hospitals,including the assessment of several financial risks and indicators related to internal control.Therefore,studying the evaluation and prevention of hospital financial risk from the perspective of internal control is a policy need and the only way for the long-term development of the hospital.It has certain reference and reference significance for the progress of public hospital financial management and prevention of financial risk.This thesis takes Hospital A as the research object,introduces the internal control system of financial risk of Hospital A,and analyzes the financial risk it faces by collecting and sorting out its financial data from 2018 to 2021,based on combing the relevant research on financial risk and its prevention at home and abroad and the relevant theory of financial risk analysis and control.Then,on the basis of the study of financial risk evaluation methods,the AHP and fuzzy comprehensive evaluation model were selected,and under the guidance of the construction principles of the index system,the financial risk evaluation indicators of Hospital A were screened,and the financial risk evaluation index system of Hospital A was constructed.A total of22 third-level indicators,9 second-level indicators,and 2 first-level indicators were determined by using the model,and the implementation of the financial risk evaluation of Hospital A was carried out,At the same time,the evaluation results are used to analyze and summarize the internal control structure,staffing,management strength,information system control,internal supervision and other problems in the financial risk control of A Hospital.Finally,in view of the problems in the financial risk control of Hospital A,specific countermeasures and suggestions are put forward to improve the internal control environment of the hospital,improve the control activity management mechanism,fully use the internal control information management system,and strengthen the internal supervision of the hospital.Based on the research,the main conclusions are:(1)The financial risk problem exists for a long time in hospital management;(2)Establishing a reasonable financial risk evaluation index system is the basis for hospitals to prevent financial risks;(3)The use of mathematical models is conducive to the scientific evaluation of the financial risk of hospitals;(4)Only by constructing and improving the internal control system can we effectively prevent financial risks in hospitals.