Study On Financial Internal Control Problems And Countermeasures Of F Public Hospital

In China,the academia and the medical industry generally believe that the internal control of public hospitals is relatively weak.In order to achieve the goal of internal control,public hospitals need to formulate and implement relevant plans,policies and measures,and continue to build a perfect hospital internal control system.At present,there are many defects in the public internal control.The internal control system of the hospital is not perfect,and the internal accountability system of the hospital is difficult to implement,which makes the effectiveness of the internal control difficult to play.At present,problems such as "doctor-patient" contradiction and "expensive" and "difficult to see a doctor" often appear in the public view.These problems are not only because of medical disputes or medical accidents,but also because of problems in the internal management and operation mechanism of the hospital.From the perspective of internal control in public hospitals,this paper analyzes the common problems in public hospitals,and analyzes the causes of the problems in combination with the five elements of internal control.Based on COSO internal control framework and F public hospital as the research object,this paper analyzes the problems existing in theoptimization of F public hospital’s financial internal control,and puts forward relevant optimization countermeasures.This paper points out that F public hospital has different financial control problems in five aspects:control environment,control activities,risk and evaluation,information and communication,and evaluation and supervision mechanism,and relevant countermeasures and suggestions are also put forward.This paper believes that it is the future research direction to further understand the internal control business of F public hospital and comprehensively analyze the financial internal control.