Research Of The Public Hospitals’ Internal Control System

In recent years, the development of China’s economy has accelerated and people’s living standard is increasing. The proportion of medical expenditure in household expenditure is also rising. Medical and health services entered the peak period of development of new. At the same time, the public hospital competitiveness of our country is on the decline. This is not only because of non public medical institutions continue had occupied the medical service market, but also the root, the public hospital itself organization structure is not reasonable and the level of management is low. Therefore, to promote public hospital management level is imminent. Perfect and effective internal control system, is an important means to enhance the managementl. What is the problem of the internal control system in public hospitals? How to construct a relatively perfect system of internal control system for the public hospital? This is the focus of this paper.This paper mainly adopts the method of case study, with the method of questionnaire, combined with the theory of internal control in public hospitals, the current situation of R hospital internal control system analysis, and points out3major problems of its internal control system mainly:the environment of internal control system is comparatively tenuous; the control activities of the key points are not perfect; the hospital hasn’t follow the goals and principles of the internal control system. Finally, on the3problems, interior clear public hospitals and construction of internal control system must comply with the principles, combined with the five elements of internal control theory; we must make the content of the explicit control activities clear. In accordance with the design of internal control procedures, we need to clarify the key point, combined with different business departments, clarify the specific business process, and identify the critical control points for each type of control activities to design the internal control system. We need to strengthen internal supervision and management control, put the accountability system in place, and construct a relatively sound internal control framework for R people’s Hospital step by step.Hope that the new internal control framework of the R people’s Hospital could improve its management, and improve its economic benefits and social benefits, so that the public hospitals can be developed, and occupy the market with high quality service to meet the growing demand for services of the masses.