School code 侈10378Security侈
Classification侈
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BY public hospital internal control
construction status and optimization
strategy
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Student ID侈3201523642
Name侈He Jiawei
Degree category侈 Professional Degree
The professional name侈Business Administration
Research direction 侈Financial Management
Tutor’s name侈An Guangshi
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April, 2018
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1ABSTRACT
With the development of society and medical levelthe competition in public
hospitals is more intense.Under the new medical reform policy, the development of
public hospitals is facing enormous pressure and challenges. This requires that hospitals
attach importance to internal management and constantly improve internal control.It is
also necessary to shoulder the corresponding social responsibilities when improving the
economic benefits of the hospital.However, at present, there are still many problems in
the construction of internal control in public hospitals, which, to a certain extent, have
affected the reform and development of public hospitals.Based on this, taking BY public
hospital as an example, this paper selects the topic of public hospital internal control
construction and optimization,find out the problem, analyze the reason, put forward the
optimization suggestion, hope to play a role in building the internal control of public
hospital.
This paper first describes the background and significance of the research.
According to the importance of internal control, it puts forward the research contents,
collate the research ideas and determine the research methodsbing the relevant
research results at home and abroad, analyzing the development and impact of internal
control theory and practice at different stages, laying the theoretical foundation for this
article.Secondly, it introduces the relevant concepts of internal control, the relevant legal
policies of public hospitals and the internal control norms of administrative institutions
as the legal basis for this study.Then, taking the BY public hospital as an example, this
paper introduces the overall situation of the BY public hospital, including the brief
introduction and organizational structure of the hospital, and explains the implementation
of the internal control construction in the BY public hospital.Find out the existing
problems in the hospital's internal control, analyze the reasons for the problems in the BY
public hospital's internal control, and then put forward suggestions for optimizing the
internal control.It includes the construction of internal control environment, the
construction of internal control system, the full play of the role of internal audit
institutions, the implementation of comprehensive budget management and the
establishment of a sound risk assessment system.Finally, the full text is summarized.
KEYWORDS:Public hospital;internal controls;Optimization Countermeasures。