Research On The Optimization Of H Hospital Internal Control Under The New Government Accounting System

With the development and progress of the times,the competition in the medical market has become increasingly fierce.The large-scale increase of private hospitals squeezes the living space of public hospitals,and public hospitals have to start to struggle to survive.If public hospitals want to maintain their position in the medical industry and ensure continuous operation,they need to make improvements.Reduce medical costs and continuously optimize hospital services.In the face of the current development dilemma,public hospitals must pay attention to saving costs,reducing costs,reducing operating costs and improving operating efficiency.The way to increase income is to make enterprises pay more attention to the management objectives of internal control.At present,this method is accepted and adopted by many hospital managers.At present,many hospitals are using this management method.From January 1,2019,public hospitals must adopt the government accounting system and stop using the hospital accounting system that has been used for many years.In this period,it is very important for hospitals to realize the optimization of financial internal control under the new system.The internal control management system of the hospital is composed of two parts,one is the financial internal control system,the other is the internal management control system.The two systems work together to determine the internal control system of the hospital.Under the premise of the implementation of the new government accounting system,more and more public hospitals realize the importance of internal control and the significance of internal control to hospitals.Based on the understanding of the current situation of hospital financial internal control on the basis of H hospital as an example,this paper compares the new government accounting system to find out the current problems of hospital internal control.And how to optimize the financial internal control.So that the optimized hospital financial internal control can better promote the development of hospitals,so that the development of public hospitals in line with the current standards.This paper first introduces the basic concepts of the new government accounting system and internal control,and briefly introduces the relevant theoretical basis used in this paper.Taking H hospital as an example,it is found that the financial risk assessment mechanism is not perfect,the financial budget control is not strict,the financial revenue and expenditure control is not strict,the financial authority and responsibility division is not clear,the financial audit supervision is not complete,and the financial information construction is not perfect.It guides and helps them to improve and optimize their own financial internal control system,which lays a good foundation for hospitals to improve their management level and comprehensive development ability,and makes them realize healthy and sustainable development.