The Construction Of The X Hospital Internal Control System Research

In recent years, with the continuous deepening of the reform of medical system, medical market gradually liberalized, foreign hospitals, private hospitals increased rapidly, the medical market competition is becoming increasingly fierce, the medical institutions are facing the risk of operation is more and more high. A set of scientific and perfect hospital internal control standard system to improve hospital management level, to avoid the risks, it is significant to strengthen the competitiveness of the hospital under the new situation of medical reform, but also an important part of hospital management. Along with the "internal control of administrative institutions(Trial)" in 2012 November the Ministry of Finance issued provides a good opportunity for the construction and implementation of internal control of administrative institutions including hospitals, hospital, this kind of special institutions according to "internal control of administrative institutions(Trial)" this overall framework, combined with its business characteristics and practical experience to develop a set of suitable for this kind of industry and have in operation, a reasonable standard of internal control system, will be the focus of future study.This paper first introduces the background and the significance of research and the basic theory of internal control, and reviewed the domestic and foreign research situation, to "internal control of administrative institutions(Trial)" as the guiding model, aiming at the X hospital development status of internal control to carry on the elaboration, analysis found that the hospital due to focus on the construction and development of the medical aspects of the causes of the status quo, development in management lags behind the hospital, the system is stay in the simple concept of internal control of financial control phase,and as the change of hospital internal and external environment, this is established on the basis of financial control of the internal control system of existing workflow has not adapt to the hospital. Should be accordingly based on the development of the hospital need to rethink the internal control system design,through the internal control objectives, principles, elements and so on to X hospital internal control framework, according to the control framework to build internal control of X hospital internal control from the organizational level, the main business process level to carry on the design, the implementation of protection measures are put forward.Based on the research and analysis of X hospital construction of the internal control system, with a view from the theory and the actual operation to provide the reference for the construction of the internal control system of the hospital, improve the ability of sustainable development of the hospital, to contribute to the hospital management work. Also hope that through this study can on the surrounding Brother hospital to provide reference for the construction of internal control.