Exploration On The Internal Control Construction Of Public Hospitals

Currently,health is the most basic need of the people,and medical and healthcare services are significant and essential public welfare projects that form the foundation of personal and national development.The internal control construction of public hospitals is an important and effective means to promote the improvement of governance capacity in public medical institutions.As an important component of the national basic public service facilities,the quality of service and management efficiency of public hospitals are closely related to the survival ability of the people and the national image.Internal control construction is an important aspect of public hospital management and plays a crucial role in enhancing governance capacity,ensuring medical safety,and improving the quality of healthcare services.Therefore,how to improve the governance capacity of public hospitals through internal control construction is an important issue that needs to be addressed in the field of hospital management and finance.In terms of internal control construction in public hospitals,it is generally believed that it is necessary to establish reasonable and effective institutional design,improve and perfect the internal control system,and strengthen internal supervision mechanisms to enhance the quality of service and management efficiency of public hospitals.This research primarily focuses on Hospital T as a case study.Hospital T is a specialized hospital of moderate size among provincial public hospitals and represents a certain level of typicality.The research objective of this study is to explore the general situation,problems,and corresponding strategies of internal control construction in public hospitals based on the actual circumstances of Hospital T.Through literature review and empirical investigation,it was found that there are issues with the management system design,lax implementation of systems,and inadequate internal supervision mechanisms in the internal control construction of Hospital T,resulting in low efficiency in fund utilization,low quality of medical services,and increased governance risks.To enhance the level of internal control construction in Hospital T,this study proposes a series of targeted strategies,including establishing a reasonable institutional design,improving the internal control system,and strengthening internal supervision mechanisms,thereby promoting the improvement and enhancement of internal control construction in Hospital T.In terms of institutional construction,this study suggests establishing and improving management systems,establishing risk assessment and control mechanisms,strengthening internal supervision mechanisms,maintaining the independence of internal audit departments,and enhancing risk management.The innovative aspect of this study primarily lies in the exploration and improvement of the methods of internal control construction in public hospitals based on actual cases.Specifically,based on the specific problems identified in the case study,efforts were made to propose solutions and response measures one by one from the perspectives of system construction,institutional design,process control,and strengthened supervision,according to the division of business modules.The aim is to establish risk assessment and control mechanisms at the system level and achieve comprehensive supervision and control of internal control processes;improve management systems and financial management systems;and clarify internal control responsibilities and processes.In terms of internal supervision,it is recommended to establish multi-level and multi-dimensional internal supervision mechanisms,strengthen internal auditing and risk monitoring,among others.In summary,based on the case study of Hospital T,this research explores the current situation,problems,and corresponding strategies of internal control construction in public hospitals and puts forward a series of practical and instructive measures and suggestions.