Study On The Construction Of Internal Control Evaluation Index System In W Public Hospital

The main position of public hospitals in China's medical service system is beyond doubt.However,with the continuous advancement of medical reforms,competition in public hospitals has also intensified.In such a large environment,if public hospitals want to achieve sustained and healthy development,they must start with building internal controls.The“Code for the Internal Control of Administrative Institutions” issued by the Ministry of Finance was implemented nationwide on January 1,2014.The basic framework of the internal control system for the public sector in China was initially established,and the internal control system established by the relevant units was instructed.After the internal control and construction work of the national administrative institutions is on track,in order to meet the needs of various units for regular evaluations,a more scientific,objective,and standardized method of internal control evaluation should be sought.After consulting references and theoretical studies,the study initially defined the concepts related to internal control and evaluation of public hospitals.Second,on the basis of literature,reference was made to the internal control evaluation indicators of public institutions and the internal control characteristics of public hospitals.Based on the combination of quantitative indicators and qualitative indicators,comprehensiveness,importance,hierarchy,cost-effectiveness,and operability,the AHP method and the FUZZY method were used to comprehensively evaluate the implementation of internal control in W public hospitals.First of all,according to the content of the internal control at the unit level and the business level in the Internal Control Norms(Tentative)of Administrative Institutions,an internal control evaluation index system was established for W public hospitals.Second,using AHP method to calculate the weight of each index.Finally,through the expert rating group,we learned about the specific conditions of the construction and implementation of public hospitals in W public hospitals,and used the FUZZY method to comprehensively evaluate the internal control of W public hospitals.The scientific and feasibility of the indicator system was verified,and data support was provided for the promotion and application of the indicator system.Through the comparative analysis of the scores,the defects and deficiencies in the internal control of W hospital were discovered and improvement measures were proposed.Through the above research,it was concluded that the overall evaluation result of internal control evaluation in public hospitals was “good”,indicating that the construction and implementation of the internal control of the hospital was basically effective,but at the same time collective decision-making system,incompatible jobs and responsibilities design,major accidents.The emergency response capability,the periodicity of risk assessment,and the classified management of expenditure matters,procurement over budget processing,contract subject qualification review,and lower overall contract management rating indicate that W public hospitals should improve the collective decision-making system and clearly define incompatible jobs and responsibilities.The specific content,do a good job of emergency preparedness for major accidents and attach importance to the implementation of risk assessment mechanisms,carry out risk assessment work on a regular basis,pay more attention to the details of the implementation of internal control,to ensure that internal control covers all aspects of the hospital's economic business.