Research On Optimal Design Of Internal Control In DC People’s Hospital

In 2021,as the 12 th year of the implementation of the new medical reform policy,profound changes have taken place in the internal and external environment on which public hospitals depend for survival in more than a decade.In December 2020,the State Health Commission and the State Administration of traditional Chinese Medicine issued《The measures for Internal Control and Management of Public Hospitals》in the face of social authority,requiring the standardization of economic activities and related business activities of public hospitals,efficient prevention and control of internal operational risks,establishment and improvement of scientific and effective internal restriction mechanism,and overall improvement of hospital governance and service efficiency.As a non-profit unit,business of public hospitals is complex and the capital is huge.Since the inner control management is an important step to improve the fine management level and high quality development of hospitals,it is imperative to regulate operational activities and the internal economy,strengthen the restriction of internal power and promote the current medical reform in depth,improve the level of competition and resist the severe test brought by the outbreak of the epidemic.In the kind of background,this article takes DC people’s Hospital as an example,makes a comprehensive analysis of the internal control in the hospital,carries out the optimal design of the scheme at the unit level and business level according to the new management methods.First of all,this paper makes a comprehensive analysis of the current internal and external situation of public hospitals,mastering the time background of internal control and practical significance,fully analyzes the significance of internal control to hospital development;secondly,sort out public hospitals,internal control and other related theories and literature according to the time context,and master the application and development of internal control in public hospitals inside and outside China.Taking DC people’s Hospital as an example,this paper comprehensively introduces the basic situation of the hospital,analyzes the current situation of the internal control of the hospital,and lists the existing problems with practical cases and phenomena.Finally,according to the new management measures,combined with the actual situation of the unit,based on COSO framework theory and five elements,this paper puts forward optimization and improvement suggestions for internal control construction.The study of this paper is a real case of the application of management methods and a touchstone for testing the implementation of management methods.It has important reference significance for the design of hospital internal control system and provides strong technical support for hospitals to break the bottleneck of development.It can effectively improve the level of hospital management and provide a case sample for the implementation of internal control in the same industry.