Research On Evaluation Of DS Hospital Internal Control

Private hospitals are an important part of China's medical service system.The number of private hospitals accounts for half of the total number of medical institutions.Private hospitals have the effect of alleviating the people's difficulty in seeing a doctor and providing basic medical care.In the process of reform of medical and health policies and the trend of marketization,competition between hospitals is becoming more intense.Private hospitals,due to their imperfect internal control system,have caused endless economic and social problems such as financial fraud,corruption,waste of resources,medical malpractices,and medical disputes.Therefore,in light of the actual situation of the design and operation of the internal control system of private hospitals,the relevant theories of internal control evaluation of enterprises are used for reference.According to the actual situation of DS hospitals,an internal control evaluation index system for DS hospitals was established to evaluate the system design and operation status of private hospitals' internal control.Discover the problems existing in the internal control of private hospitals,improve the internal control system of private hospitals,strengthen the internal management of private hospitals,and increase the importance of internal control.It plays an important role in alleviating the public's “difficulty in visiting the doctor”,“expensive to see a doctor”,promoting the development of private hospitals,and ensuring the health care of the majority of patients.This article first elaborated the related theories of internal control and internal control evaluation,and then introduced the current situation of internal control evaluation of DS hospitals.Based on the actual situation of DS hospital internal control,an internal control evaluation index system based on the five elements of internal control was constructed.Establish five first-level indicators,18 second-level indicators and 49 third-level indicators.Use the analytic hierarchy process,entropy method and optimal combination weighting method to determine the index weights.Finally,a fuzzy comprehensive evaluation of DS hospital internal control was conducted.The overall situation of internal control in the DS hospital was drawn,specific problems were found,and targeted improvement measures were proposed.According to the results of the fuzzy comprehensive evaluation of DS hospital internal control,the DS hospital's internal control system has been designed and operated effectively,and effective control has been performed at key control points.However,there are also some weak links,such as the low level of information management of human resources management,the lack of doctor-patient disputes processing mechanism,the failure to achieve unified archive management in contract management control,the chaos of asset protection control,the lack of standardization in information system processing job changes,and the lack of independence of supervisory bodies and other issues.In view of the problems existing in the DS hospital's internal control,this paper proposes improvement measures such as improving the human resources informationization level,improving the doctor-patient dispute resolution mechanism,standardizing the contract management process,improving the asset protection control,regulating information and communication,and improving internal supervision.Finally,the evaluation index system of the internal control of private hospitals and the evaluation methods used in this study provide reference for the future internal control evaluation of private hospitals.