Research On The Internal Control Of ABC Hospital

Now in the situation of economic globalization, the internal control in the operation and management of various industries are playing a more and more important role in enterprise development, health and improve the internal control system are becoming the key of the success of the enterprise. Good internal control operation can help enterprises to reduce the occurrence of errors and violations, advantageous to the enterprise avoid risk, to ensure the safety of enterprise property, advantageous to the enterprise to improve the production and business operation activities and improve the management benefit of enterprise.With the deepening of the health care system reform, the gradual implementation of the new medical reform policy, the gradually opening of medical market, hospitals in our country is becoming more and more competitive. As the new economy while the private hospitals, as well as other enterprises needs the support of the internal control in good management mode to ensure that the hospital operation, so the hospital internal control effectiveness in-depth study has important practical significance.Based on the theoretical research and focusing on research, combining qualitative analysis with quantitative analysis methods of ABC hospital internal control are studied. In the previous two chapters, this paper carries on the literature review of internal control theory, studies the theoretical basis, the basic internal control objectives, basic principles and the basic elements. This article in the third chapter to the ABC hospital basic situation and financial conditions, and emphatically from the fixed assets, currency money, drug procurement, inventory, drug four aspects, this paper introduces the status quo of the ABC hospital internal control. Based on detailed analysis of ABC hospital internal control present situation, this article in the fourth chapter puts forward the problems existing in ABC hospital and has carried on the concrete analysis to question why, corresponding to the fixed assets, currency money, drug procurement, inventory four aspects, ABC hospital internal control respectively in the cost of the fixed assets efficiency asymmetry, the monetary fund management program loophole capital expenditures optional the gender is big, lack of drug purchase management, medicine inventory control problems such as improper. For ABC hospital internal control problems and reasons, this article in the fifth chapter expounds the countermeasures to perfect the ABC hospital. In terms of the internal control environment, improve the hospital organizational structure, strengthen management awareness, strengthening the staff quality. In the aspect of risk assessment, establish and improve the risk assessment mechanism, increase hospital budget control and money management. Should be enhanced in the internal control the key link, the monetary fund activity control, strengthen the management of drug purchase risk and erosion & deposition behavior, enhance the management of fixed assets and increase the yield of fixed assets.The application of the method of this article to ABC hospital in the actual operation, through perfecting hospital operation each link of the internal control, to further improve hospital anti-risk ability, let the hospital in the mode of operation, good let internal control become a fundamental and foundation of hospital.