Research On The Improvement Of Internal Control At Business Level Of A Public Hospital

Under the rapid development of national economy in recent years,promoting health care reform gradually and to develop a service present situation in our country at the same time,feasible hospital financial internal control system,and gradually become a key problem to promote the development of medical enterprise innovation.Compared with other fields,the internal control of hospitals is formulated and implemented by referring more to the model of administrative institutions.The internal control of administrative institutions does not have specific process guidance for the business level of the unit.Therefore,during the development of related businesses,the internal control of the business level of the unit still has many shortcomings.Against this background,this study takes public hospital A as an example and takes the actual internal control situation as the basis to optimize the internal control system at the business level.The method adopted in the research is to understand the current actual operation status of A hospital through the interview and investigation of its internal control at the business level.Meanwhile,it focuses on the investigation and research of its internal control at the internal key business,and analyzes the loopholes and problems existing in the internal control system at the business level of A hospital.Then,the internal control of A hospital is designed from the four business levels of budget,revenue and expenditure,procurement and asset management.In the specific research,the paper first elaborates on the theories related to public hospitals and internal control,including internal control integration framework theory and principal-agent theory.Secondly,it summarizes the implementation status of internal control at the business level of A public hospital,including the budget control level,government procurement level,health consumables and science and education project level.Thirdly,the problems existing in the internal control of the business layer of A public hospital and the corresponding reasons are analyzed.Finally,based on relevant theories and practical problems existing in A hospital,this paper puts forward targeted internal control optimization strategies at the business level,and points out the guarantee measures for internal control optimization.The purpose of carrying out the above research is to clearly grasp the internal control problems existing at the business level of A hospital.The research of this paper has important guiding significance and value for the improvement of the internal control system of public hospital A,which makes the internal control system of the hospital more perfect and the management efficiency further improved.It provides a sample example for the improvement of internal control in the same industry and promotes the overall development of the medical and health industry.