The Case Study On Internal Control Of In-hospital Expenses In YD Hospital

With the rapid development of China's economy,the gross national product(GNP)has been continuously promoted,and scientific management has been paid more and more attention to by enterprises,institutions and government departments.Internal control is the product of the modernization of the management,organization in order to protect the safety of the assets,complete,to ensure that the accounting information true and reliable,to ensure the effectiveness and efficiency of management or business activities comply with relevant laws and regulations,so as to develop and implement relevant policies,procedures and measures of the process.At present,the public hospital although belongs to the business unit,but in the current under the macro background of market economy,and perfect the internal control construction compared with companies in the position in hospital management are equally important.On March 17,2009,the central committee of the communist party of China,publish to the society of the state council on deepening the reform of medical health system-the new reform,since then,more attention to by the hospital,internal control impact will be more profound.Spirit of public hospitals is not making profits or provide citizens with products and services for the purpose of organization,which primarily to provide medical and public health services,play a positive role to improve the citizens' health.Hospital income is the hospital's main source of income,accounting for about 70% of total income.With the reform of the medical system and the expansion of the hospital scale,the hospital's management attaches more importance to the largest and most important inpatient income.However,as far as the current environment is concerned,the hospital's management of inpatient income is not optimistic.More perfect the hospitalization fee link internal control to enhance the management level of hospital fees links,to ensure that the public hospital income is accurate,complete and ensure the normal working of public hospitals has very important significance.This paper studies the hospital admission fee in YD hospital.YD is a comprehensive third rate public hospital,hospital integrating medical treatment,teaching,scientific research,prevention,health care,rehabilitation,citizens for the society to provide comprehensive medical services,at the same time undertake some research work.In thispaper,with internal control as the focus,in view of the present YD hospital charges part of internal control analysis of existing problems and put forward the corresponding suggestion,in order to ensure YD hospital charge link integrity and accuracy.This paper is divided into four parts.The first part introduces the research background and significance of the article,the literature review at home and abroad,and the research methods and contents.The second part introduces the procedure of YD hospital and its hospitalization charge,and describes the problems in the internal control of the admission charge.The third part is based on the internal control theory,and deeply analyzes the reasons of the problems in the case description.Finally,the fourth part puts forward corresponding countermeasures to the problems and causes.