Optimization Research Of The Internal Control In KF Public Hospital

Public hospital internal control is a range of methods and measures for public hospital to achieve its objectives. Hospital financial malpractice and the batch after batch of corrupt officials have been arrested fully demonstrate that although nonprofit organization such as public hospital is not faced with high-frequency risk of bankruptcy as enterprise, its financial difficulties and operational risks also can not be ignored. Although the non-profit organization such as public hospital is increasingly becoming the main object of study on the internal control, the research topic is still mainly concentrated in problems and countermeasures of the hospital’s part of or the overall internal control system. Study on the system building of the public hospital internal control is relatively lack.According to the above problem, in this paper, the KF public hospital internal control co nstruction is the breakthrough point. First of all, referencing and learning the relevant literat ure, present the relevant theoretical knowledge of public hospital internal control. Then, insi ght into the organizational structure of KF public hospital and cultural atmosphere, and usin g the interview method to access KF public hospital departments one by one, and understan ding the internal processes of its key economic activities, defining the main economic activi ties in the risk of business process and internal control goal. Eventually the KF public hospit al internal control framework is formed based on the management layer, business layer and supervision layer.The main work of this paper: first, based on previous research, clarifying the definition, the target, principles of public hospital internal control, clarifying the necessity of public hospital internal control from the development of public hospitals, management needs and the need of the state to manage the public hospitals; In the second place, summarized that the public hospital has the characteristics of both administrative institutions and private hospitals, it is between them, the public hospital’s internal control should refer to both the standard of administrative institutions’ internal control and the standard of enterprises’ internal control. Third, build the "three levels" framework of public hospital system according to KF hospital’s own characteristics, apply it to the KF public hospital internal control management, the KF public hospital internal control present situation and existing problems of have been hierarchical optimization designed, implemented and good results have been achieved.