Research On The Internal Control Of Accounting Information System In Public Hospitals

With the continuous deepening of the reform of the medical system, it is imperative to improve the Accounting efficiency of public hospitals, and it is an effective way to improve the Accounting efficiency of public hospitals. The application of information system makes the function of information resources more comprehensive, and also changes traditional business process and Accounting environment. To ensure the efficiency and reliability of the information system, the establishment of a reasonable and effective internal control system is essential. Although some hospitals have initially established the Accounting information system with internal control system, but during actual Accounting process, the defects and hysteresis appear day by day. To a large extent, it is because the establishment of these systems is generally based on previous non informatization under the environment of internal control system of students move rigidly, or is the actual business according to the experience of minor repairs and the lack of theory and macro guidance. Based on the investigation and research, the Accounting system of Sichuan Province public hospital was comprehensive evaluation, problems have been found out, some countermeasures and suggestions have been put forward to help public hospitals improve the level of internal control of Accounting and information system.This paper first analyzes the particularity of public hospitals and shows that the internal control of public hospitals can not completely copy enterprise. Instead, it must be designed according to the characteristics of the public hospital itself. Then the theoretical basis of this paper is as follows:control theory, system theory, information theory and internal control theory. Secondly, this paper conducted a survey in the form of questionnaire about Sichuan Province secondary and tertiary public hospital Accounting information system of internal control status; on the one hand, the analytic hierarchy process and fuzzy comprehensive evaluation method of questionnaire are applied to collect 72 public hospital unit level channel Accountings information system internal control evaluation. According to the final evaluation, these public hospitals are divided into four grades; on the other hand, based on the business level survey Accounting information system analysis, specific problems of the information system application and the internal control have been found out. Through the analysis and evaluation of the questionnaire, this paper draws a series of conclusions. The overall conclusion is that internal control of public hospital Accounting information system in Sichuan province still has a great potential. This paper provides some countermeasures and suggestions from the government, industry and the hospital’s own point of view. Finally, the research conclusions, limitations and prospects are put forward in this paper.Through the analysis of the questionnaire and evaluation, this paper draws the following conclusions:(1) The public hospitals in Sichuan province accounting information system of the evaluation results are fusiform structure; (2) Tertiary public hospital accounting information system of internal control is better than the secondary public hospitals; (3) The stand or fall of public hospital accounting information system internal control and the use of ERP software, there is no direct relationship;(4) Based on statistical analysis of nine business module, find out the specific problems of public hospital accounting information system. Expect research of this paper to improve the level of public hospital internal control there are some useful contribution.