Research On Tax Risk Management Of D Real Estate Enterprises Based On Internal Control

With the reform of the health system in the pharmaceutical industry,the primary medical and health units began to develop and gradually formed a new grass-roots operating system.The development of the new drug system has guaranteed the public welfare of its society at a certain level,and also provided certain protection for the basic interests of the grassroots people.However,with the reform of the medical and health system,accompanied by certain problems,the lagging internal control also caused some job crimes and economic events,and some even affected the reputation of grass-roots public hospitals and the development of continuing operation.At present,our country has broad requirements for the system in the field of internal control in grass-roots public hospitals,and many experts have a wide range of requirements for public hospitals The research on hospital internal control is also limited to large and medium-sized medical institutions,and the research on internal control of primary public hospitals is insufficient.The main problem to be solved in the internal control of public hospitals at the grass-roots level is to improve the efficiency of their services and complete their due public health functions.Therefore,under the existing construction of internal control in grass-roots public hospitals,how to improve the effectiveness of internal control in grass-roots public hospitals is the focus of this paper.Based on the evaluation form of the internal control of X district's primary public hospitals and the concrete situation of the basic public hospital's internal control construction,this paper introduces the internal control theory on the basis of improving the effectiveness of internal control on,risk management theory and process management theory,the specific control measures of its main economic activities are analyzed and optimized.Based on the method of investigation and literature reference,this paper finds out the present situation and problems of internal control in X district's primary public hospitals,makes relevant evaluation and analysis on the existing internal control,and optimizes the internal control of primary public hospitals based on the perspective of process engineer,so as to provide some reference for other primary medical institutions.Mainly from the following aspects of the discussion.(1)Analyzing the internal control characteristics of primary public hospitals,it is found that they are extensive,hierarchical,process-wide and public welfare.(2)On the basis of a comprehensive understanding of the internal control of public hospitals at the grass-roots level in the district,it is found that in its implementation,there are major problems in the three aspects of budget,income and expenditure and procurement business related to economic operations.From the overall internal control analysis,it is found that its internal control in the risk management awareness of the lack of price comparison,some key control activities have not been implemented and supervision mechanism is not perfect and other reasons exist.(3)In view of the shortcomings in the internal control process level,specific guidelines on principles and objectives are proposed solution measures,and from the unit risk prevention and control,information communication and strengthen supervision and other aspects of protection.To help grass-roots hospitals improve the internal control system,improve the level of management and management,and achieve the goal of internal control.While enriching the theory of internal control of administrative institutions in China,we should strengthen the quality of medical service in primary hospitals and make them better serve the masses.