Research On The Construction Of Internal Control System In S Public Hospital

Under the background of the new era,all fields of society have made great progress,and the medical and health field,which is closely related to the people’s health,also advances with the pace of the new era.Public hospitals,characterized by non-profit and public welfare,shoulder the great mission of solving social basic medical problems and are also an important part of China’s constantly reforming medical system.The gradual deepening of the reform of the national health care system makes the competition in the medical field increasingly fierce.Due to the drastic change of the internal and external environment of public hospitals,the lack of internal control has become a bottleneck hindering the further development of public hospitals.In the process of continuous reform and development of public hospitals,the decision-making management of the hospital has gradually clarified that an effective internal control system plays a key role in the sustainable and stable development of public hospitals.And through investigation,it is found that most public hospitals in China lack scientific,effective and reasonable internal control system or the establishment and implementation of internal control system failed to effectively implement.Visible,public hospital internal control construction is imminent.In this paper,based on the theory of internal control,with reference to the administrative institutions internal control specification guidelines "and" medical institutions internal control financial accounting regulation(try out)",through the case study method,the S hospital the plight of the internal control system construction process and analyzes the risks,to build public hospital S internal control system.Firstly,this paper describes the research background and significance,literature review at home and abroad,research content,methods and innovations.Then the related concepts are defined and the theoretical basis is expounded.Secondly,the basic situation of S hospital and the status quo of internal control of S hospital were introduced.The disadvantages of internal control of S hospital were analyzed from two different levels of unit and business,and the internal control framework of S public hospital was constructed.Finally,the conclusion is drawn,and the limitation is pointed out.This study on the internal control system of S hospital is conducive to assist public hospitals to establish a scientific,reasonable and effective internal control system,standardize the internal management system of public hospitals,improve the service level of public hospitals,and make Suggestions for the development ofinternal control in public hospitals.