Design And Application Of The Evaluation System For The Effectiveness Of Internal Control In M ??Hospital

The special attributes of administrative institutions determine that the units at all levels lack internal interest incentives in the construction of internal control systems.How to evaluate the effectiveness of internal control at all levels of units scientifically and reasonably has become an important issue in China's administrative institutions.At present,there are certain deficiencies in the evaluation methods of internal control of administrative institutions,which cannot accurately reflect the actual conditions of internal control of administrative institutions,nor does it have an internal control evaluation system that fits the nature of public hospitals.This article is guided by the “Regulations on the Internal Control of Administrative Institutions(Trial)” issued by the Ministry of Finance in 2012 and “The Regulations on the Internal Control of Financial Institutions of Health Institutions(Trial)”.This article considers the nature of public hospitals and the actual situation of internal control operations,integrates and studies other scholars' research on the effectiveness of hospital internal control.This article innovatively combined the ANP and Fuzzy methods to design the evaluation index system,and then the system was applied to M Hospital of Inner Mongolia Autonomous Region to evaluate the effectiveness of internal control.The results show that this method can not only quantify the quality of internal control in public hospitals,but also help to find out some deficiencies in the details of internal control in public hospitals.And it could provide reference for the development of internal control of each hospital.The study uses qualitative and quantitative methods to evaluate the effectiveness of internal control in public hospitals.It also presents a new perspective for the current internal control evaluation of administrative institutions.