A Preliminary Study On Internal Control Evaluation Index System On Economic Activity Of Public Hospital

Objective This paper is a main study on internal control evaluation index system relative to the economic activity of public hospital The main purpose of this paper is to establish an index system apply to hospital internal control evaluation during internal auditing. Method In order to establish a comprehensive index system that according with the request of application in practice, in this study, we collected ideal by ways of literature review and policy paper, expert symposium, as well as expert consultation, and build up a preliminary index system. We utilize AHP to calculation the weight of each index, and use linear weight method to composite index system. Result The valid questionnaires were returned. The value of authority coefficient was0.78and0.8. The value of correspond coefficient was between0.821and0.911, and have the statistics mean with the χ2test. Internal control evaluation index system relative to the economic activity of public hospital contain nine part, they are budget control, income control, disbursal control, currency control, capital asserts control, merchandise control, capital construction control, incestment control and contract control. Each part has the same three stair coefficiences. The first one is the integrity of the management policy, which scale with the general and science of the policy. The second one is the status of performance that describing with the key part during practice. The last is the efficiency of the control, those invalidation control issue will be contained.