Research On Optimization Of Internal Control System Of H Public Hospital Based On Risk Management

At present,China attaches great importance to the development of the medical and health industry.In order to encourage the development of the medical industry and provide high-quality medical services for residents,the government is constantly updating and issuing relevant policies and regulations.With the reform of the medical and health system and the comprehensive implementation of the accounting system of the new government,the original internal control system and accounting system of the hospital can no longer meet the needs of the current hospital reform,and its management level and operation scale have not yet reached the relevant standards.Under the background of the reform,the internal control problems of the hospital also emerge.In the new situation,the hospital must respond to the new accounting system after the reform,adjust the daily business process to adapt to the operation of the new accounting system.Public hospitals need to further strengthen their own operation and management mode,strengthen the prevention and identification of risks,and further improve and optimize the shortcomings of the internal control system.Under the background of this paper is introduced in the new accounting system combined with the principle of risk management for H public hospital internal control system of internal control risk point is optimized,achieve mastery through a comprehensive study the theory and practice to better combing the relationship between internal control and risk management of public hospital,the public hospital should focus on the risk point analyzed,combined with the government of the hospital internal control under the accounting system reform requirements and the understanding of the key risk assessment,the H public hospital actual organizational structure and internal control implementation of the investigated understanding,found that the internal control still exist some defects,at the unit level and business level two level there is a problem.At the unit level,there are problems such as imperfect organizational framework and unsound risk warning mechanism.At the business level,there are mainly problems such as chaotic inventory and asset management,unclear contract management and bidding management process.The core of this paper is to evaluate the existing risks in H Hospital and propose corresponding improvement measures for the high-level risks to further improve the internal control process of each business according to the problems found.Finally in the protection of hospital effectively under the condition of implementing the internal control system,puts forward the internal control of power and responsibility can be clearly divided into hospital,integrates industry gain control and pay attention to the internal and external supervision approach to security,so as to assist public hospitals to perfect the internal control system,realize the goal of internal control,promote the development of public hospital efficiency.