Research On The Optimization Of Internal Control Of Monetary Funds In YC County Hospita

With the continuous deepening of the medical system,in order to ensure the quality of public health services and achieve standardized,precise,and scientific management,it is necessary to further improve the internal control system of medical institutions to ensure financial stability,maximize the advantages of financial resources,and prevent potential financial risks.In recent years,in order to strengthen the management of public hospitals,the government has continuously promulgated new laws,policies,and regulations to strengthen the supervision of their internal controls and promote stricter management,thus achieving healthy,stable,and sustainable development.The liquidity of monetary funds is extremely strong,and it is an important way for public hospitals to achieve economic business such as income and expenditure.It plays a crucial role in the operation and management of hospitals.In recent years,tertiary hospitals have gradually established and improved their internal control system for monetary funds.However,there are still many problems in the internal control system for monetary funds in secondary hospitals,and financial scandals are constantly emerging,such as embezzlement of public funds and false refunds.Based on this,it is urgent to establish and continuously optimize the internal control system for monetary funds in secondary public hospitals.This article takes YC County Hospital as the research object,and based on a review of the current research status at home and abroad,firstly,briefly discusses the concepts and theories related to internal control of monetary funds;Secondly,the current situation of internal control over monetary funds in the hospital was analyzed;Once again,the main problems in the internal control of monetary funds in the hospital were diagnosed through questionnaire survey and interview methods,including inadequate risk assessment system,poor execution of control activities,poor information communication,weak supervision links,and poor internal control environment.Finally,based on these issues and the COSO internal control framework,the optimization strategy for the internal control of monetary funds in the hospital is proposed as follows: YC County Hospital needs to improve the risk assessment system for internal control of monetary funds,strengthen the separation of incompatible positions,standardize the security control of monetary funds,strengthen authorization approval control,strictly approve arrears,improve the quality of comprehensive budget control,promote information and communication construction,and strengthen internal supervision Improve internal control related organizational structures,enhance the awareness of internal control among all hospital staff,and introduce internal control professionals.The research in this article has important reference value for improving the internal control system of YC Hospital’s monetary funds,enhancing the management level of YC Hospital’s monetary funds,and reducing the financial risks of YC Hospital;It also has a reference value for the internal control of monetary funds in similar county-level hospitals...