Research On The Problems Of Medical Groups’ Internal Financial Control

Along with the deep development of medical and health undertakings reformation, hospitals also gradually implement the commercialized operation mode, and gradually developed into a big public medical group. Constantly establishing and improving the financial internal control system and enhancing the medical group’s own management have been inevitable trends for hospitals to adapt to the current economic development. However, in some respects, the established internal financial control system isn’t carried out well by medical groups,for example,there is a certain randomness in some significant matters and decision-makings, there are not enough restrictions in budget execution. Therefore,it’s particularly important to strengthen the internal financial control system and internal management of medical groups.This paper emphatically expounds the problems in the internal financial control from the angle of medical groups. The article adopts the research method of combining theory study with demonstration analysis, solving problems and causes of internal financial control of one certain medical group from a special angle, and puts forward effective ways. Firstly, this paper introduces the introduction section, including the importance, background, framework of the research, and foreign and domestic research summary. Then, the essay introduces the summary of internal financial control, including the definition, content, and related theories etc. Specific correlation theories consist of control theory, organizational behavior theory, agency theory and contingency theory. What’s more, the particularity of medical groups’ internal financial control is analyzed, like, related notion, and the article focuses on the internal financial control’s present situation, existing issues and the contributing factors of the problems, taking one certain medical group for example. Besides, the article takes empirical analysis of one certain medical group, pointing at present situation of and existing problems of the internal financial control. It bases descriptive statistics and multiple regression analysis on elements and centers of the medical group’s internal financial control in the form of questionnaire investigation.,and has drawn conclusion regressions. Finally, valid measures and policy suggestions have been proposed to better medical groups’ internal financial control from the view of internal financial control environment, five internal financial control centers, internal financial control operation mechanism and the budget control system separately.The main innovation points:based on the mixed system of hospital groups, this paper discusses the whole medical groups’ internal financial control problems from the perspective of medical groups. This research is based on the view of “practice to practice”, and has put forward its own proposals on improving medical groups’ internal financial control system after analyzing the present situation of current medical groups’ internal financial control system.