Study On The Optimization Of Internal Control Environment Of K Hospital

The current our country hospital in the face of internal and external environment of survival and development, is producing tremendous change. Along with China’s medical and health system reform unceasing advancement, the increasingly fierce competition in all kinds of hospitals. The majority of the hospital by its own capital, technology, scale, personnel and other constraints, and the old system and the current management mode of the drawbacks of the control, in the course of marketization has exposed weak basic management.The internal control is an important content of modern hospital management, the hospital is also the internal mechanism of self-regulation and self-restraint, and internal control environment is the foundation of the internal control system to play the role of. Research on how to apply the theory of enterprise internal control environment into the hospital management, to solve the crisis facing the survival and development in the new situation, and ensure the realization of the relevant state laws and regulations and the implementation of government functions, and earnestly safeguard the legitimate rights and interests of patients are of practical significance.This study first reviews the research status of the internal control environment at home and abroad; secondly, to make a theoretical review of internal control and internal control environment, the method of analyzing the relationship between the internal control and internal control environment with the system theory, the basic role of defining the internal control environment in the internal control system and internal control environment concept definition. Then, according to the current situation of K hospital internal control environment, internal control environment factors in frame construction as the basis, found that of the five elements of the hospital control environment in the internal: the existence of governance structure, organization and distribution of claims, internal audit, human resources and hospital cultural problems, and the analysis of the problems. Finally, combined with the objectives and principles of internal control, puts forward the proposal to optimize the K hospital internal control environment.