Research On Public Hospital Internal Accounting Control

Internal accounting control is an extremely important part of internal control. Effective internal accounting controls can improve the quality of accounting information, protect the safety and integrity of assets, and ensure the implementation of relevant laws, regulations and rules and regulations.In China, public hospitals dominate the medical market. The growing competition in the medical market forces public hospitals to reform healthcare systems. In .2012, the Ministry of Finance issued. the internal control standard of administrative institutions (trial implementation ) since January 1, 2014 carried out. The issue of the standard offer the reference for public hospital internal accounting control, and also highlights the importance of public hospital internal accounting control.At present, there are many problems in the internal accounting control of some public hospitals, such as the weak internal accounting control environment and the internal supervision lacks the effectiveness and so on. Therefore, it is of great significance to establish and improve the internal accounting control system of public hospitals and improve the internal accounting control system in public hospitals.Based on the current situation of public hospital internal accounting control, this paper uses the method of normative research, empirical research, and case analysis to analyze the problems and reasons of the internal accounting control of public hospitals in our country and design public hospital internal accounting control system. Besides, this paper takes the Y hospital as an example, and carries on the concrete application of the internal accounting control system in order to promote the construction of internal accounting control of this hospital.