Research On Optimization Of The H Hospital Internal Control System

As public hospitals gradually turn into the market, internal control operation and management also incline to the profit enterprise model. But as a public welfare institution, internal control standard of enterprises does not adapt to the operation of the actual economic operation in the hospital, it is not conducive to the sustainable development of hospital. A set of scientific and perfect hospital internal control system which is based on the latest "internal control of administrative institutions (Trial)", It is of great significance to standardize the hospital management, ensure the orderly conduct of economic activities, control the circulation of funds, reduce the operating costs, avoid operational risks, and enhance the competitiveness of the hospital.This study firstly introduces the background, purpose and significance of the thesis, then review and comment on the relevant literatures about the internal control at home and abroad, the research contents and methods of this research are summarized in this paper. Secondly, through the analysis of the present situation of the internal control system of H hospital, the problems existing in the internal control system of H hospital were put forward, including the department budget preparation is not scientific, improper monetary fund management, fixed assets account is not clear and the utilization rate is low and the lack of reliable internal control mechanism in hospital internal control, then, the reasons for the above problems are analyzed. Thirdly, the optimized design of the internal control system of H hospital was carried out. Five objectives of the optimization of the internal control system are introduced firstly, including the protection of the hospital's economic business compliance legal, strengthening the management of hospital assets and improving the utilization ratio of assets, ensure that the hospital financial information is true and complete and improve the efficiency and effectiveness of hospital services, then five principles and six elements of the optimization of the internal control system are introduced, and then optimize the internal control system of H hospital in the form of flow chart. Finally, in order to ensure the effective operation of the internal control system of H hospital, from the strengthening of internal control risk assessment mechanism, strengthen the internal control unit level management and operational level management, improve the internal control evaluation and supervision mechanism of these three aspects of security measures to guide the effective operation of internal control of the hospital.