Research On Financial Risk Control Of HIT Hospital

Prevention and control of financial risks is crucial to the development of institutions,especially public hospitals.In recent years,financial risk events,such as false refund,misappropriation of petty cash and others,have become increasingly prominent in public hospitals,seriously affecting the healthy operation of public hospitals.Thus,in the current reform of public hospitals and the tide of the new hospital accounting system implemented in the background,to strengthen public hospitals' financial risk management and internal control system has become particularly significant for the survival and development of the vast number of public hospitals.This paper chose HIT Hospital as its studying case,on the basis of financial relevant risk theories,along the thoughts of carding financial processes,identifying priority points,identifying and assessing the risk and proposing measures of risk control.Firstly,identify the major risk points of financial management in HIT Hospital,which are grouped into five categories.Secondly,through assessing those identified financial risks from general and operational aspects,we can conclude that the overall financial risks are serious,which should be controlled,and the operational level financial risks' sequence depend on its possibility and consequences.Then,analysis the reasons of financial risks from internal and external aspects.At last,put forward the internal control programs and measures for HIT Hospital from the aspects of overall financial control environment,the system of risk assessment,the plan of capital,intending the analysis of financial indicators and the financial control activities and so on.I hope this study will provide ideas and references for our institutions,especially for public hospitals' internal control system and risk management system construction.