Discussion Of The Diagnostic And Improvement Of The Internal Control System In Large Hospitals

In recent years,the state has continuously improved to the internal control of administrative institutions.Large hospitals,as an important part of administrative institutions,need to do a good job of internal control as soon as possible.The complicated operation of large-scale hospitals and the long-term operation mode of "emphasizing medical treatment,despising management" have led to the late implementation of internal control work and the weak foundation.With the changes in the external environment brought by a series of new policies such as medical reform,the hospital deepens its understanding of internal management and the demand for internal control improvement.Facing the difficulty such as lake of guidance and experience in establishment of internal control system,it is worth exploring,how to start the establishment of the internal control mechanism in large hospitals,and during the implementation to improve the efficiency and effectiveness.Based on the historical development of internal control and the promulgation of "Internal Control Norms of Units" by the Ministry of Finance in November 2012,this article elaborates the basic theory of internal control,explained the relationship of the main elements in unit and business level.Based on the classification of the elements,there is a discussion of the diagnosis and improvement strategy in terms of internal control system in large-scale hospitals,with the basis of the diagnostic of the internal control system construction in X hospital,this article put forward the optimization suggestion on the improvement and provides the implementation suggestion with good effectiveness and efficiency to the construction work in large hospital.This article is divided into five chapters.The first chapter is an introduction,which mainly introduces the research background and so on.The second chapter,from the theoretical level,introduced the development of the internal control theory,and the elements of the hospitals,specially explained the relationship of the elements in large hospitals on the unit level and the operational level.The third chapter studies the diagnostic and improvement strategy in terms of internal control system in large-scale hospitals,points out the direction and provides working methods.The fourth chapter takes X hospital as an example,investigates and diagnosis of its internal control situation,and puts forward corresponding improvement suggestions based on the diagnosis results.The fifth chapter is conclusion,indicating the focus of the internal control of large hospitals.