Research On The Optimization And Effect Evaluation Of Internal Control System Of H Public Hospital Bidding Procurement

In order to comprehensively promote the construction of internal control in administrative institutions,the Ministry of Finance has successively issued documents,such as Administrative Institutions Internal Control Standards(Trial)(No.21 [2012] of the Ministry of Finance),the Ministry of Finance's Guidance on Comprehensively Promoting the Construction of Internal Control in Administrative Institutions(No.24 [2015] of the Ministry of Finance)and Administrative Institutions Internal Control Report Management System(Trial),which require and guide administrative institutions to strengthen the construction of internal control.In recent years,corruption cases related to public hospital procurement are high,and the main reason for such crimes is the imperfect internal control system of bidding procurement.This not only affects the image of public hospitals,hinders their normal development,but also harms the public interest.Therefore,the analysis and research on the internal control system of public hospital bidding and purchasing has certain significance for avoiding similar incidents,improving purchasing efficiency and improving hospital management level.In the research process of this article,firstly,relevant documents were consulted and H hospital procurement information was collected.Under the guidance of Administrative Institution Internal Control Standards(Trial Implementation),and the specific situation of the internal control system of H hospital bidding procurement,the main existing problems were analyzed.Then,the internal control system was optimized based on five aspects including controlling environment,risk assessment,controlling activities,information communication and internal supervision.Finally,the expected operation effect of the system was evaluated by Analytic Hierarchy Process and fuzzy comprehensive evaluation method,and the evaluation results were briefly elaborated and analyzed.According to the research,there are still some problems in the internal control system of H Hospital's bidding and purchasing,such as imperfect controlling environment,imperfect risk assessment mechanism,lack of effectiveness of control activities,poor communication,poor information quality,weak internal supervision,etc.Then,this paper proposes to optimize the hospital control environment from improving the risk assessment mechanism,standardizing control activities,improving the procurement information system,strengtheningsupervision and other aspects,after that use fuzzy comprehensive evaluation method to evaluate the expected operation effect of the system.Overall,good results have been achieved,but it still needs to be tested by time in actual operation.It is hoped that through this research,hospitals can pay attention to the deficiencies in the internal control system of bidding and purchasing.Hospitals also need to improve the system in time,the management level of bidding and purchasing,enhance risk awareness and core competitiveness,and open up broad development space.