Construction Of Internal Control System Of W Public Hospital Based On COSO Framework

Judging from the current situation,the "new normal" proposed by General Secretary Xi Jinping is a high summary of the transformation of our country's economic system.In fact,it is also applicable to the process of governing the current anti-corruption environment.Under the environment of the new medical reform and the Ministry of Finance that vigorously promote the construction of internal control in administrative institutions in recent years,how to build and implement an internal control system in public hospitals? How to build a set of internal control systems which can be operable and conform to the national laws and regulations and combine their own business features will be the focus of the research.The first chapter introduces the background,purpose and significance of studying the internal control of public hospitals.By reading the information about internal control at home and abroad,we know the current situation of internal control in administrative institutions,and finally illustrate the research ideas in this paper by way of combination of images and texts.Finally,Research ideas.The second chapter defines the internal control connotation of public hospital by comparing the difference between public hospitals and enterprises in terms of operational objectives and economic activities,introduces the five elements of the COSO internal control framework and the principles of building the hospital internal control system,The hospital's internal control system laid the foundation.The third chapter introduces the basic situation of the case W public hospital,and then points out the problems in the internal control according to the above theoretical analysis and analyzes the causes of the defects.The fourth chapter expounds the necessity of constructing the internal control framework of W hospital by analyzing the work efficiency of the hospital and the allocation of medical resources,and designs the internal control of W hospital from the whole to the part,and elaborates the four key business cycles Process,and put forward some suggestions on how to ensure the smooth implementation of the internal control system in W hospital.Although the business of all hospitals is basically the same in large areas,each hospital will have its own characteristics.Therefore,when building the internal control system of different hospitals,it is necessary to combine the characteristics of their businesses with tailor-made ones rather than mechanically.This article hopes to create a hospital dedicated to the internal control system W,reduce the hospital's operating risk for the future development of the hospital to provide a solid backing and hope to give other hospitals references of the big direction in two aspects of theory and practice in the construction of internal control.