Research On Internal Control Issues Of Small And Medium-sized Private Dental Medical Institutions

After the new reform of medication released in 2009 caused the attention of all the society from. In order to comprehensive the medical reform, the state council issued “The opinion of encourage and guide the social capital to hold the medical institutions on further”in 2010, the opinion points that encourage and attract social capital spending on medication,promote competition, and deepening the reform of the improvement of the internal operation mechanism and medical institutions. This is the private medical institutions which encourage and guide officially by the national government. As a member of the private medical institutions, small and medium-sized private dental medical institutions also have sprung up with the policy of dong feng.On the guidance of the new policy, many small and medium-sized private dental medical institutions has just begun to develop, and medium-sized private dental medical institutions have no scientific management system compared to mature state-owned hospital or large listed medical institutions from organization structure, enterprise strategic objectives, the specific flow of operations, risk control, human resource management, performance appraisal,etc. In order to realize the sustainable development, compete to the large oral hospitals, fight for their own interests and promote the rapid implementation of the health reform in oral health care in China’s development potential market of oral medical, small and medium-sized private dental medical institutions must realize t the importance of improving the level of modern enterprise management with internal control and the necessity of perfecting the internal control.The article based on the related theory and research results both at home and abroad the research on internal control and the current situation of the development of small and medium-sized private dental medical institutions. Then the article design survey problems of36 home small private dental medical institutions on the basis of the understanding of internal control from the aspect of establish, implement and supervision of internal control system,in order.to investigate their internal control situation. With the five elements of internal control as the train of thought, the article sort and analyze the issues exit in the small and mediumsized private dental medical institutions. The five elements include internal control environment, risk assessment, control activities, information and communication, internal supervision. The issues include that the internal control is not sound in the internal control environment, risk consciousness and lack of risk prevention and evaluation system, control system is not sound and implementation does not reach the designated position. Then thearticle analyses the reasons of the problems. The reasons are the lack of management experience of management personnel, risk consciousness, lack of understanding of internal control, the internal control environment, development stage and the size limit of small and medium-sized oral medical institutions. Then the article put forward specific measures, on a specific problem in small and medium-sized private dental medical institutions internal control. Finally the paper carry out specific analysis on the internal control problems and put forward the corresponding solutions with S enterprise as an example. The paper contributes to solve the internal control problems and provides a reference and draw lessons of small and medium-sized private dental medical institutions, guarantee the institution to achieve development goals better and faster and promote medication reform.