Research On Internal Control Of Monetary Fund Of People's Hospital Of B County

As the most liquid asset,monetary fund runs through the whole process of hospital management and plays an important role in the sustainable development of the hospital.Nowadays,although public hospitals are funded by the government,the government's financial subsidies to public hospitals are less and less,and public hospitals are beginning to assume their own profits and losses.Public hospitals shoulder the responsibility of saving lives and healing the wounded.The income and expenditure of monetary funds should not only meet the requirements of safety and integrity,but also be able to cope with the growing medical needs.Therefore,the internal control and management of hospitals is particularly important,and the internal control of monetary funds is an important part of the internal control of hospitals.At present,the market share of public hospitals is constantly impacted by private hospitals,and the number of public hospitals is decreasing year by year.In order to allow the general public to enjoy preferential and high-quality medical services,public hospitals should actively improve their own medical level,but also actively do their own internal control construction,good internal control construction is conducive to the long-term development of the hospital.In the process of the development of B county people's hospital,there have been many problems in the internal control of monetary funds.Nowadays,the people's hospital of B county is actively applying for the title of third-class a hospital,so it is necessary to improve the internal control of monetary capital of the people's hospital of B county.This paper firstly sorts out the theoretical basis related to the internal control of monetary capital,including the new public management theory,principal-agent theory and cybernetics,so as to provide theoretical basis for the later practical research.Secondly,this paper systematically summarizes the problems in the stage of fund budget,daily management and fund internal supervision and evaluation in the monetary fund internal control of people's hospital of B county.The problems in the monetary fund budget stage mainly include the lack of the participation of other departments in the budget,the rough content of the budget and the low implementation rate of the budget.The main problems in the daily management of monetary funds are weak control of refund,loose approval of payment,and annual increase of arrears.The problems of monetary fund supervision stage include the lack of independence of internal audit department.Based on the COSO five-element framework,the causes of the problems are analyzed,such as managers' lack of awareness of the internal control of monetary funds.The people's hospital of B county does not have an independent risk management system;Budget control,incompatible duty separation control,etc.Thirdly,this paper puts forward the goal of the monetary capital internal control of county people's hospital,that is,legal compliance,safety,integrity and efficiency effectiveness,and then puts forward the corresponding improvement measures,including giving play to the leading role of the management in the construction of internal control environment and accelerating the training of senior internal control professionals;Improve the hospital budget managementorganization system,improve the budget content,flexible use of budget methods;Standardize the pricing procedure,separate the positions of charge and refund,and strengthen the control of payment link;Improve the role of the audit department,the combination of internal and external audit.Through the research findings,this paper draws the following conclusions :(1)the requirements and standards of hospital internal control vary with the changes of internal and external environment.(2)the internal control of the hospital is an integral structure,and improving the internal control of the monetary fund of the hospital is closely related to the internal control of other links.(3)general hospital monetary fund management only focuses on income and expenditure and daily management,but ignores monetary fund budget control.Monetary fund budget is the beginning of monetary fund process,so all units should pay more attention to it.(4)the internal control of public hospitals can be appropriately linked to individual performance,so that every staff member of the hospital can effectively participate in the internal control.