Research On The Effectiveness Of Internal Control Of Second Xiangya Hospital

In recent years, the financial fraud cases which continuously took place brought the company and the business enterprise and the investor huge losses, which cause people to pay attention to the effectiveness of internal control of the company and the business enterprise. With the continuous development of the living standard of the people, people crowd to medical treatment service of need also immediately ascension, the exorbitant price medicine of case occurred in the Second Affiliated Hospital of Harbin Medical University. It shows that the internal control of the hospital is severity of blemish, and that the hospital which the effectiveness of internal control is problem, therefore, it is of vital realistic significance for us to carry through an in depth study the effectiveness of internal control of hospital This article is based on power allocation, Accountability System, internal control and the fuzzy mathematics theories.therefore, It is vital realistic significance for us to carry though an in-depth study to the effectiveness of internal control of hospital .This article is based on power allocation, Accountability System, internal control and the fuzzy mathematics theories, and adopt theoretical research and practical research, qualitative analysis and quantitative analysis of a combination of research methods, as achieve objective which we research the effectiveness of internal control of Second Xiangya Hospital issue. First of all, it is necessary to expound the effectiveness of internal control form power allocation, accountability system and internal control point of view. Secondly, according to research purposes, with causal hypothesis of the effectiveness of internal control to be premise, which we construct indexes of the effectiveness of internal control of Second Xiangya Hospital system, and use fuzzy comprehensive evaluation model to validate the effectiveness of internal control of Second Xiangya Hospital .The validation result showed the effectiveness of internal control of Second Xiangya Hospital belonged to slight invalidation Thirdly, based on the effectiveness of internal control of Second Xiangya Hospital and combined with a case of Second Xiangya Hospital ,we analysis the main problems and reasons that the effectiveness of internal control of Second Xiangya Hospital exist. Finally, aiming at the effectiveness of internal control of Second Xiangya Hospital were problems, which we put forward countermeasures to improve the effectiveness of internal control of Second Xiangya Hospital from strengthening the internal control environment construction, paying attention to risking assessment and raising awareness of the risks, strengthening control activities, attaching important to information and communication, intensifying the hospital internal supervision, the rational allocation of power, improving accountability system. The main creative point is that we firstly will be power allocation and accountability and the five elements of the COSO internal control framework combination to study the effectiveness of internal control. We will be theirs as causal hypothesis to validate the effectiveness of internal control of Second Xiangya Hospital, and construct indexes of the effectiveness of internal control of Second Xiangya Hospital system. And then use fuzzy comprehensive evaluation model to validate the effectiveness of internal control of Second Xiangya Hospital .