Research On Construction Of Internal Control In Public Y Hospital

Hospitals belong to the category of social welfare service organizations,which are closely related to the national economy and people's livelihood,and play an irreplaceable role in improving people's quality of life and ensuring people's physical and mental health.In the process of hospital operation and development,the formulation and implementation of internal control plays a decisive role.In recent years,the hospital under market competition,economic content,and under the influence of policy environment,and other factors,led to its operation and management is hampered by the larger,especially the recent corruption of bidding and procurement,medical accident,abuse of medical resources,doctor-patient conflicts intensified,illegal to collect fees in disorder phenomenon,and a financial fraud under the background of a substantial increase,can reflect a stage in public hospitals in our country exists in the aspect of internal control mechanism design is not science,the implementation of a series of problems such as inadequate.In this regard,a comprehensive and comprehensive study on the construction of Y hospital's internal control system is expected to propose feasible and effective countermeasures and Suggestions for the construction of Y hospital's internal control system according to the actual situation of Y hospital,so as to promote the sustainable development of Y hospital and improve its operation and management capacity.At the same time,the study of this paper is expected to give some inspiration to the internal control system construction of other hospitals.This paper in the process of research and analysis,the internal control,the regulation of medical institutions and medical institutions of the concept and characteristics of financial accounting internal control theory as the foundation,through the literature research,theoretical study and induction and case analysis,to build internal control of public Y hospital in-depth analysis.Firstly,the important significance of internal control in the development process of public institutions was clarified,and the domestic and foreign literature and relevant theoretical basis on internal control of administrative institutions,especially public hospitals were comprehensively sorted out and summarized.Secondly,the current financial management mode,internal control environment,internal control activities,internal control supervision and internal control evaluation of public Y hospital were systematically sorted out and the reasons were deeply analyzed.Finally,in accordance with the requirements of the internal control standard of administrative institutions(trial),the principle of comprehensiveness and importance is taken as the core,and the internal control system of Y hospital is constructed based on two branches,namely,business level and unit level.In addition,in order to realize the good and orderly development and implementation of the internal control system,the guarantee measures are constructed from the aspects of internal audit,assessment,hospital culture and information system,so as to play the role of the internal control system in reducing management risks,preventing corruption and ensuring asset safety.