Based On The Thoughts Of The New Hospital Accounting System, The Construction Of The Hospital Internal Control

With the continuous advance of the health system reform, economicmanagement has been in the hospital the day-to-day development process hasbeen more attention. The promulgation of the new hospital accounting system isundoubtedly a historic breakthrough in the new health care reform process. Thenew hospital accounting system similar to the corporate accounting system, butretain its own characteristics. Full cost accounting accurately reflect thehospital’s total assets at the same time, laid a solid foundation; reflects thehospital’s social benefits, to more clearly reflect the status of the hospitaloperating efficiency, to help hospital leaders make the right decision-making.The new hospital accounting system "was promulgated to further establish andimprove medical security system, to meet the public good characteristics of public health agencies, to meet the needs of the development of public financesand reform of the health care system.The United States as early as the1940s, namely the introduction of theinternal control of the prototype U.S. COSO Committee in1992, with theimprovement in the level of socialization as well as the rapid economicdevelopment, internal control integrated framework announcement. Subsequentinternal control theory of the early capitalist countries mushroomed generalcompeting introduced, and has made considerable development in differentaspects of corporate governance. It can be said that the foreign internal controldevelopment model for the rise of China internal control has played a certainreference, it has some theoretical guiding significance for our country toimprove their internal control theory of development, and strengthen the corecompetitiveness of enterprises. To the promulgation of the new hospitalaccounting system as an opportunity in the process of a new health systemreform, speed up within the hospital to control the system of building theory and practice pace, borrowed from abroad, the success of the internal control theoryand successful experience under the guidance of combined with the reality ofour internal control development, through empirical analysis of the K Hospital,the specific views to speed up the development of internal control of our healthcare institutions, to promote comprehensive and sustainable development ofChina’s medical and health reform. This is at the core of this article.This paper first introduces the theoretical foundation, the characteristicsand the necessity of the new hospital accounting system promulgated by a briefanalysis of the new hospital accounting system, proceed from the hospital’sinternal management and control as well as external requirements of the newhealth care reform, expressing a new hospital accounting system,"theimportance of a comprehensive hospital construction of the internal controlsystem, as well as adhere to the reform of the health care system in hospitals.Second, internal control development and the basic situation of internal controlat home and abroad, characteristics, comparison of multi-angle analysis, so that we fully understand the internal control framework of the United States, Britain,Japan and other countries, summed up the internal controls of the three countriesthe successful experience of development, recognizing the inadequacies of ourinternal control development. Again, focus on resolution of the five elements ofinternal control, summarized the key points of the internal control process, andplayed a very good reference for the hospital’s internal control building. Finally,the internal control construction empirical analysis of the K Hospital, lookingfor bottlenecks in the process of K hospital internal control development,effective measures of hospital internal control in the process of building.