A Study Of The Construction Of Internal Control Framework Of S Hospital In Gansu Province

As a public-welfare service organization in our society,Hospitals are related to the national well-being and the people’s livelihood.It is of great significance to protect the people’s physical and mental health and improve the people’s quality of life.The efficiency of operation and control depends on the construction and practice of internal control.With complex changes and development of policy environment,economic factors,market competition and other types of content,the hospital management is facing a severe challenge.Moreover,in recent years,the frequent occurrence of financial fraud,arbitrary charges,abuse of medical resources,medical malpractice,doctor-patient contradictions exposed that in China,the design of the internal control system of public hospital is still in progress and the implementation of it is not in place.At the macro level,this article takes the general objective and the accounting system requirements of the hospital into consideration.According to the Norms of internal control of administrative institutions(Trial)issued by the Ministry of finance,taking S Hospital of Gansu Province as the research object,this article analyzes the internal control problems and the possible risks of it from the unit level and operational level in depth,and then designs a new internal control framework for it.Research shows that,in terms of the current situation of internal control in public hospitals,we have not yet established a perfect internal control system,nor have we attached importance to the internal control system.Therefore,it has become an urgent situation to strengthen the construction of internal control in public hospitals.Based on the theory of internal control and the theory of risk management,this paper elaborates the internal control framework system of the S Hospital in Gansu province by using case analysis.First,it expounds the background,significance,content and methods of the topic selection.Then it introduces the literature review at home and abroad and the theory of internal control and risk management involved in the construction of internal control framework.Secondly,the general situation of S hospital in Gansu province is introduced.The problems existing in the unit level and business level of the internal control of S hospital are described respectively.The risk and influence of the hospital are analyzed.Finally come to the conclusion for the framework of S hospital internal control and the effective operation of the internal control system.Through the study of internal control for S Hospital of Gansu Province,the methodology that proposed by this article can help control the medical industry related risks and strengthen prevention and control fundamentally,and can convert establishment of internal control system in two areas-unit level and operational level scientifically,reasonably and effectively.Establish regulation for management of public hospitals and ensure the quality of medical care.The final goal is improving medical service level.