The Internal Control Of Construction Public Hospital Based On Risk Management

Public hospitals are the main body of medical services in China,which are closely related to people’s lives and health.As the public resources of the whole society,whether public hospitals can assume social responsibility is closely related to the construction and operation of internal control.In recent years,the rapid rise of private hospitals,the development of public hospitals in China by the multiple effects of economic environment and policy factors,with the frequent occurrence of medical accidents and prone to conflict,public hospitals are facing new challenges and tests.Due to the emergence of deep-seated problems in hospitals,it is particularly important to establish a set of internal control system to adapt to the development of hospitals themselves.Studies have shown that,as far as the current situation of internal control in public hospitals in China is concerned,a perfect internal control system has not been established,or has been established,but it is incompatible with the development of public hospitals,or even a mere formality,which has many contradictions in the development of public hospitals.Public hospital is an important area to protect people’s life and health,so it is of practical significance to take risk management as a starting point to build the internal control system of public hospitals.This article takes the A public hospital in L city as a case study object,and combines the internal control theory and risk management theory to build the internal control system of A hospital from the unit level and business level of the public hospital.This article uses the actual investigation method through the risk assessment report and the actual investigation and study in-depth analysis of the risk situation of a hospital,through the identification of risk points and risk consequences to understand the economic operation and internal control construction of a hospital,and carries on the reason analysis,before the construction of internal control system to a hospital from macro to micro understanding.Through the above risk analysis and understanding,the internal control system of the case hospital is constructed from the unit level and business level,and provides certain safeguards for the healthy operation of the system.Finally,the conclusion of this paper is that the key point ofinternal control construction is the assessment and control of risks,and hospitals should regularly control and prevent risks in economic activities;The construction of internal control in public hospitals requires the realization of full staff control,all-round control,and whole process control;The construction of internal control system in public hospitals is not the simple addition of each internal control system,but the establishment of an internal control system with budget as the main line and fund control as the core.Through the study of internal control of A hospital in L city,we hope to provide general guidance for public hospitals to establish a scientific,effective and perfect internal control system,so as to prevent and control the universal risks of public hospitals and ensure the normal operation of hospital economic activities.