Study On Internal Audit In XH Public Hospitals

With the implementation of China’s medical system reform,public hospitals need to adhere to their public welfare while ensuring that they have sufficient market competitiveness.It is important to give full play to the internal audit function.There are risks in every part of the operation of the hospital,the economic benefits of the hospital may be lost,and internal audit,as the main means of standardizing the economic activities of public hospitals,its implementation will effectively reduce the probability of risk occurrence in the economic activities of hospitals However,there are still many problems in the internal audit,which leads to the main contents of the internal audit staying in the post-supervision stage,its value has not been fully realized.Therefore,the research on the internal audit of public hospitals is of great significance to improve the internal audit system of public hospitals,reduce the operating risks of public hospitals and promote their sustainable development.Based on the research method and case analysis method,this paper combines the internal audit of XH hospital after sorting out the relevant domestic and foreign research literature present situation,reveal the problems existing in the internal audit of public hospitals,seek effective solutions,and put forward perfect countermeasures.First of all,this paper expounds the research background,research significance,research direction,and points out the direction for the writing of this paper.Secondly,it introduces the concept and characteristics of public hospitals and their internal audit,and summarizes the basic theories related to internal audit in this paper.Then,the present situation of XH hospital development,organization system and internal audit are introduced in detail,and the problems existing in the internal audit of XH hospital are found out through the in-depth analysis of the cases,and the causes behind the problems are excavated.Finally,on the basis of the above analysis Combined with theory and practice,the author gives some suggestions and concrete measures to improve the internal audit work of public hospitals in China from four aspects: widening the scope of internal audit,setting up internal audit institutions reasonably,perfecting the system and building a contingent of high-quality internal auditors,so as to provide reference for the internal audit work of other public hospitals in China.