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Research On Public Hospital Internal Control Against The Background Of The Public Welfare

Posted on:2016-04-16Degree:MasterType:Thesis
Country:ChinaCandidate:R W SunFull Text:PDF
GTID:2284330470479037Subject:Accounting
Abstract/Summary:PDF Full Text Request
The new reform made clear that public hospital "welfare" return, after each year how to realize the public welfare and how to implement public welfare safeguard public hospital has become a hot topic in the two sessions. This paper argues that public hospitals should be combined with its own characteristics, and establish a public welfare as the core objectives of internal control, combined with the reform of public hospitals to optimize the internal control environment, and improve internal controls to safeguard the welfare of public hospitals to provide effective protection.In the opinion of many people in public hospitals are gradually losing their welfare. However, many hospital administrators talk about such issues, mostly attributed this situation fee pricing for government medical technology services unreasonable compensation mechanism is not in place, so that public hospitals are often difficult to balance social responsibility, patient safety and hospital survival and development of this relationship between the three.China’s "medical separation" Reform of the path around a lot, but the "drug dependent doctors" reform had little effect.In this paper, the public hospital’s own particularity, learn practical internal control management methods, learn from foreign advanced experience in the realization of this goal-oriented nonprofit public hospitals under the internal control environment, such as internal control awareness; internal control methods, such as budget management; information and communication, such as hospitals and social credibility of the degree of transparency of information; monitoring, such as implementation of the results of internal oversight empty; risk assessment, such as the increasing of medical accidents; these five aspects to Y People’s Hospital for the study, analyzed the two aspects of the hospital’s enough to solve these problems put forward a different policy recommendations. Through on-site survey of the hospital, we can draw the public hospitals are gradually losing their welfare results. However, many major hospitals managers talk about these issues, most of the cases this is due to government health care technology services fees unreasonable pricing, compensation mechanism is not in place, forcing the public hospital is often difficult to balance social responsibility duty, the doctor-patient safety and Hospital to develop links between the three.The current major problems existing in public hospitals is weak supervision, management, relaxation, profit-seeking tendency is more serious, less welfare implementation. Internal control is an important part of modern management is an important tool to achieve organizational goals. This paper argues that public hospitals should be combined with reform of public hospitals, and establishing the nature and characteristics of public hospitals, public welfare as the core objectives of the public hospital of internal control, risk prevention and public welfare deviation control, thereby strengthening nonprofit public hospitals.
Keywords/Search Tags:Public hospitals, Welfare, Internal Control
PDF Full Text Request
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