The Research On The Internal Control System In The Second People’s Hospital Of Hunan Province

With the medical market ’s unceasing development, the deepening of the reform ofmedical system, the hospital internal control system under the new medical reform,public hospital management important component, to establish and perfect the internalcontrol system in hospital, to improve the hospital management level to have the vitalsignificance, only continue to improve and perfect the internal control system,strengthen internal management, improve hospital internal control efficiency and effect,in order to better respond to the hospital market management faces various risks andchallenges. But in the standard and improve the internal control of the hospital systemin the implementation process, there are some problems, needs to be further improvedand enhanced.In this paper, through theoretical analysis and case study methods, with propertyright theory, stakeholder theory as a foundation, the second people’s Hospital of HunanProvince internal control system of the situation analysis, pointed out that the secondpeople’s Hospital of Hunan province system of internal control are stakeholders systempower allocation, the internal control system is not perfect and the overall frameworkof the key the imperfect internal control system problems. Put forward to design theinternal control system of stakeholders exercise right, then from the enterprise’sinternal control system factors (including control environment, risk assessment,control activities, information and communication, supervision), combined with thepublic hospital ’s own situation, determine the internal control system in publichospital elements. Then select the second people’s Hospital of Hunan province keyinternal control system case analysis, and proposed from the service quality of internalcontrol system of procurement management, internal control system, internal controlsystem of medical disputes, the monetary fund internal control system, the cost ofinternal control system these five aspects to strengthen the second people’s Hospital ofHunan province the construction of internal control system. Subsequently, the secondpeople’s Hospital of Hunan Province internal control system put forward theimprovement suggestions: first, specific design to sell stakeholders exercise internalcontrol system, include the establishment of hospital information platform and let thehospital stakeholders have a role to play. Second, from the two aspects to establish andimprove the second people’s Hospital of Hunan Province internal control system framework, one is from the internal control system in public hospital should be guidedby the comprehensive principle, the important principle, balance principle, theprinciple of adaptability, cost benefit principle and the principle of public welfare ofthese six principles apply to the establishment of Hunan Province, Second People’shospital internal control system basic standard; on the other hand is from the medicaleffect and efficiency, security and integrity of assets, according to national laws andregulations, accounting and management information is true, complete and useful ofthe four objectives of internal control to build second people’s Hospital of HunanProvince internal control system basic standard. Third, establish a sound internalcontrol system of hospital key code, first establishing a quality of service and medicaldisputes the internal control system, followed by the establishment of procurementmanagement and monetary funds and the cost of internal control system.