Research On Internal Control Optimization Of H Private Hospital

Internal control is an important internal cause for the sustainable development of enterprises.It affects the operating efficiency of enterprises.It is an important part of enterprise management and has always been a hot topic in practice.The improvement and implementation of hospital internal control is an effective means to ensure the standardized,scientific and efficient operation of hospital organization.Establishing and improving the hospital internal control system,improving the defects of operation and management,and improving the operation efficiency of the organization will give greater play to the social utility of the hospital.As the main undertaker of medical services,hospitals shoulder the important mission of saving the lives and healing the wounded,which is related to the vital interests of the people.With the deepening of the reform of the medical and health system,the desire of hospitals to improve their "soft power" and improve the level and efficiency of medical services is becoming more and more urgent.In recent years,the hospital has been strengthening the construction of internal control and continuously improving the operation and management ability and service level of the hospital.However,the construction of hospital internal control started late,and there are deficiencies such as imperfect internal control system,inadequate implementation of internal control and weak awareness of internal control,which makes the problems of hospital financial fraud,waste of resources,medical accidents and disputes frequently exposed.Therefore,the internal control mechanism is related to the sustainable development of the hospital and must be attached great importance to.This thesis takes H private hospital as the case study object.On the basis of consulting relevant literature,through in-depth interview and investigation,this thesis determines the defects of each process,analyzes the problems existing in the internal control system from the unit level and business level,and finds that its internal control is not perfect.Based on the relevant theories of internal control,this thesis deeply analyzes the defects of hospital cost management,Integrate cost management and internal control to form the overall framework of internal control and optimize the internal control system of the hospital.The optimization suggestions at the unit level include ideas,organizational structure,system improvement,internal and external evaluation and supervision.For the business level,detailed analysis is mainly carried out from the aspects of budget management,procurement specification and cost management,so as to help the hospital improve the internal control system,improve the operation and management level,achieve the internal control objectives,and enrich China’s internal control theory,Strengthen the cost management of hospitals to better serve the masses.Through the research of this thesis,under the background of deepening the medical reform,the hospital needs to constantly learn from the advanced management ideas,especially the management ideas of enterprises,establish and improve the internal control system,improve the operation efficiency of the hospital,reduce the operation cost of the hospital,standardize economic activities,realize the concept of serving the masses and achieve the development strategic goal of the regional leader.The optimization scheme can provide reference for similar hospitals,so as to better promote the internal control and the development of medical undertakings in China.