Study On Effectiveness Of Internal Control In Public Hospitals In China

Public hospitals are an important part of the medical service system.As the pace of medical reform accelerates,competition and challenges faced by public hospitals are gradually increasing.In this situation,public hospitals must build a sound internal control system in order to respond to changes in the internal and external environment.The Ministry of Finance has issued internal control specifications for administrative institutions.This system was officially implemented in 2014.Administrative institutions need to establish an internal control system in accordance with requirements.As of now,such units have initially established an internal control system framework.With the acceleration of the pace of internal control construction,in order to effectively evaluate internal control and find defects in internal control in a timely manner,it is necessary to adopt scientific evaluation indicators and evaluate the effectiveness of internal control in accordance with normative standards.After the implementation of the medical reform,competition faced by public hospitals has gradually increased.In recent years,the development speed of private hospitals has been accelerating.Public hospitals occupy an important position in the medical service system.They face increasing financial and operational risks.Because public hospitals lack a sense of competition and do not build a sound internal control system,some public hospitals frequently experience fraud problems.Internal control has become an important tool for public hospitals to meet challenges and improve their own management mechanisms.When conducting internal control work in public hospitals,a comprehensive and scientific internal control effectiveness evaluation system can help it have higher efficiency.Through evaluation,it discovers the deficiencies and deficiencies in internal control,solves various internal control problems in a timely manner,and enables the internal control system to achieve Standard and perfect requirements.Unfortunately,there is a large gap in the existing research on the construction of internal control effectiveness evaluation system in public hospitals.Even if there is a small amount of research on evaluation system construction,it is either applicable to enterprises but not public hospitals,or only stays at the theoretical level.The practical significance cannot be verified.Therefore,based on the literature review,Based on the above background,this article selects BJ SJQ Public Hospital as the research object.Based on the existing theories and literatures,this paper reviews the internal control of public hospitals in China by summarizing the shortcomings of the current hospital internal control effectiveness evaluation standards.An overview of the current situation;secondly,based on the combination of the current situation of the SJQ Hospital,the five key elements of internal control are used as the framework,linking with reality,and the analytic hierarchy process and fuzzy comprehensive analysis method are used to build the index system and model;Finally,the evaluation system constructed by the hospital is selected for case analysis,which reflects the operability and applicability of the evaluation system constructed by the research institute.At the same time as the control effectiveness evaluation,it also provides a practical and demonstration basis for practical research.