Based On Health Care Reform, Public Hospital Internal Control System Under Study

Along with the rapid development of economy, our country for the livelihood of the people pay more and more attention to, and medical care system, which is the basis for the livelihood of the people also in constant improvement. After the reform and opening, our country will health enterprise to the market, the government has a dominant position, but with the advancement of medical reform, marketization of medical system makes medical costs as more and more high, let began to reflect on health reform in China.2009 is the new starting point of the health reform in our country, its road to development is a new round of planning, make the hospital a better service to the masses, play its public welfare. In 2015, the state council issued the deepening medical and health system reform in 2015 key task\", request to break with the phenomenon of medicine cure, reasonable straightening out hospital service prices. In the context of the new health care reform, public hospital as the research object, this paper combined with the requirements of the health reform, some researches on the internal control system of hospital. By analyzing the problems of hospital internal management, seeking to build a set of suitable for public hospital system internal control system, and to make public hospitals to have a good management ensure ring.This article selects the health care reform pilot hospital, Inner Mongolia B public hospital as an example, considering the special properties of a non-profit organization institution B hospital, choose to \" administrative institutions internal control standard as for the B design internal control system, the theoretical basis of public hospitals, establish a public hospital’s internal control system. More focus on enterprise internal control in our country at present study, the most widely used is the five elements of internal control. For most of the public hospital internal control research is combined with the enterprise and the COSO internal control as a theoretical basis, and not for public hospital’s unique business model for research.This article first from the macro perspective, from the overall goal of health care reform as well as to the requirement of hospital accounting system, analyzes the new medical reform of public hospital internal control requirements. Second pilot hospital B hospital in Inner Mongolia as the specific research object, and combined with the internal control specification, from two aspects:unit level and business level B hospitals were analyzed deeply in the internal control problems, finally combined with the requirements of the new reform, respectively from the above-mentioned two aspects on the case hospital internal control design.Research shows that in the case of a public hospital in China at present, has not set up perfect internal control system, and also don’t pay attention to the internal control system. Therefore, development of public hospital internal control system becomes a urgent thing. Hope that through the study of B hospital internal control, help to improve hospital internal management environment, improve the economic benefit and social benefit, and for other public hospitals in China’s internal control system plays a role of enlightenment, advice. Promote the process of health reform in our country, to help the hospital to establish perfect internal control system, improve the management environment, improve the service quality, better service to the masses.