The Research On Internal Control Of A Hospital Under The Background Of New Medical Reform

Public hospitals in China are non-profit hospitals invested and run by the government,which have the nature of public welfare.They represent the government to play part of social public welfare functions,mainly providing basic medical and health services for residents.With the increasingly changing medical environment,the country is constantly carrying out medical reform.In the context of the new medical reform,the requirements of the new medical policy for public hospitals have gradually changed: the government has changed the way of direct investment in hospital funds,restricted the loan of hospitals to build infrastructure,paid attention to the reform of medical insurance,deepened the hierarchical diagnosis and treatment in various places,established the cooperative relationship between the superior and the subordinate,and encouraged the social capital to enter the hospital.The tense days of public hospitals have come,and we cannot rely on the government unilaterally Government subsidies and medical insurance make the problem of public hospitals more and more prominent,and the establishment and improvement of internal control mechanism of public hospitals have to be put on the agenda.Based on the analysis of the above background,this paper takes public hospital A as an example to study the problems existing in its internal control,and then puts forward the optimization scheme.According to the regulations of internal control standard of administrative institutions and so on,it is summarized that the new medical reform puts forward many new requirements and regulations on the internal control of public hospitals,focusing on the analysis of the impact of the new medical reform on the public hospitals,which is mainly reflected in the income source,service form and internal management,and then will bring new internal control level under the influence of these aspects requirement.According to the current situation and medical reform requirements of hospital A at the unit level and business level,this paper analyzes the internal control problems of hospital A at the unit level and business level: inadequate organizational structure and supervision,lack of effective information supervision and communication,lack of good human resource policies,unreasonable control of income and expenditure,poor asset management and protection,high procurement costs,and poor supervision of monetary funds When and so on,analyze the specific causes of the existing problems,and put forward corresponding countermeasures and guidance from the unit level and business level to help them establish an effective internal control system.We want to help hospital A have a healthy and sustainable development by studying it,and provide ideas for public hospitals.