Research On Optimization Of The Internal Control Of One’s Hospital

With the deepening reform of health system, the new medical reformpolicy implemented step by step, the medical market gradually openingup, foreign investment inflows and the establishment of private hospitals,our hospital are unusually fierce in competition. As the old economicsystem was established under the state-owned enterprise hospital, hospitalmanagement can not be independently, property right subject is not clear,capital investment limited, plus enterprise hospital medical disciplineconstruction and development capacity is very limited, the lack ofscientific and effective management and the mode of management,competitive level is low, lack of hospital brand effect, the state-ownedenterprise hospital squeezed of survival, the prospects are grim, shouldcause enough attention and extensive concern. Internal control as asystem and mature theory has been widely used in enterprise management.However, China’s internal control in hospital use is very limited, thereexist a lot of problems. For example, part of the hospital seniormanagement are medical technical background, the management is notwell understand, do not attach importance to the construction of internalcontrol.Based on the first two chapters, the internal control theory makes a literature review of internal control, theoretical basis, basic target, basicprinciple and basic elements. In the third part and the fourth chapter, thisarticle from the internal control theory of five essential elements,combining with the One’s hospital practice, analysis of the hospitalinternal control present situation, problems and reasons, and to thehospital internal control system and internal control measures put forwardto optimize a proposal. This paper aims to introduce the internal controlsystem, from the five control elements are presented to a general hospitalinternal control improvement. On the internal control environment, putsforward the old economic system reform, accelerate the pace of socialchange, clear development direction in the future, determine thedevelopment strategy of hospital, improve the organizational structure,strengthen the human resources policy. In a risk assessment context,proposed to establish a risk early warning management system, improvethe risk prevention mechanism, in order to control the risk. In the controlof activities, to build the hospital internal control system, analyzes themain business processes, identify the critical control point, the mainsubsystem enhanced control measures, and the introduction of acomprehensive budget management and the Balanced Scorecard in theperformance management of the application, so as to achieve the optimaleffect. In the communication and information, and put forward theconstruction of formal channel of communication, mining hospital information system development function, form to communicate witheach other in the situation of hospital. On the supervision of, put forwardto increase the audit personnel configuration, enhance the professionallevel, as well as the assembly of the representatives of the employees bythe implementation of the supervision. The author hopes that the One’shospital internal control optimization, improve the level of hospitalmanagement, enhance competition ability, realize the strategic target ofthe development of the hospital.