The Research On The Improvement Of Internal Control System In AnHui Provincial Hospital

In the context of vigorously promoting the reform of the medical system,the internal competition of medical industry is becoming more and more intense,and the major hospitals are facing more severe challenges.In order to seek a better survival and development space,and improve the competitiveness of the hospital,some public hospitals have chosen the road of collectivization.But the expansion of hospital scale,often because of the lack of effective internal control system,high cost,communication and coordination between the various departments of the hospital internal control,slow in decision-making,poor execution,human resources policies and implementation is not reasonable,internal supervision is not in place and the weak internal control audit issues.To solve these problems,in order to ensure the hospital group in the competition in the market competitiveness,we must perfect the internal control system,strengthen the management of the hospital group,to establish a set of internal control system for hospital group.Based on Stakeholder Theory and property rights theory,adopting the research method of theory analysis combined with case analysis,Anhui Provincial Hospital of the internal control system of research and analysis,the results show that the frame of the internal control system is not perfect,there is no Anhui Provincial Hospital of appropriate institutional stakeholders rights allocation,internal control system is not perfect.This paper proposes to design stakeholders to exercise the internal control system of the right,and then combined with the current situation of public hospitals,with the five elements of internal control(control environment,risk assessment,control activities,information and communication and supervision)for reference,the construction of public hospital internal control system to.The internal control system of Anhui Provincial Hospital was analyzed,from five aspects to strengthen the construction of internal control system,respectively: the cost of internal control system,the monetary fund internal control system,internal control system of medical disputes,procurement management,internal control system,internal control system and service quality.Aiming at the control problems of Anhui Provincial Hospital in the effectiveness of internal,puts forward corresponding suggestions on promoting the effectiveness of internal control,including: improving the accountability mechanism,establish a reasonable allocation of power,strengthen the hospital’s internal supervision,strengthen the information communication and exchanges,strengthen control activities and internal control environment construction,improve staff awareness of risk control etc.