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1、 Hospital Status and Countermeasures of internal controlAbstract post inside the hospital for the current lack of a standardized system of control, proposed the establishment of joint participation by the hospital at all levels, jointly responsible for the internal accounting control system, mutual
2、supervision, mutual restraint, mutual coupling, common to identify risks, manage risk. Purpose more perfect in design and construction of hospital management in line with the requirements of the internal control system is conducive to macro-regulation and supervision of the hospital, prompting the h
3、ospital to strengthen internal management, reduce operating costs and revitalize the stock of assets, improve the social and economic benefits. Keywords: hospital; internal control; the status quo; Strategy First, the status of internal control hospital (A) the hospital management of the internal co
4、ntrol system is not enough awareness of the importance Hospital financial management, internal control is an important hospital part of the rational allocation of resources for the hospital to co-ordinate arrangements for funding, reduce costs, improve economic efficiency to provide reasonable assur
5、ance. At present, most hospital leaders on behalf of the medical professional disciplines headman, leader, business backbone , busy all day academic exchange, clinical surgery, treatment of incurable diseases, only interested in the development of the hospital business income, quality of medical car
6、e, nursing quality, service, prize distribution, such as employee benefits, that the doctor is the direct creator of wealth hospital medical services is the hospital an important pillar of the survival and development, with medical technology, hospital survival have security, completely ignored the
7、role of internal control. hospitals and even the major economic decisions are the president of the daily operating expenses, “a pen” signature , resulting in loss of everyone responsible for the internal control system, mutual restraint, identify risks. seriously affect the hospital system of intern
8、al accounting controls to establish, improve and effectively implemented. (B) neglect of the internal control of financial departments in the hospitals status and role of Hospital financial sector is the implementation of the internal control system hospitals and practitioners, the hospital effectiv
9、e implementation of the internal control system plays an important role. Hospital administrators ignored the position and role of the financial sector, some major economic conference (such as major infrastructure projects investment, the purchase of medical equipment, retirement of fixed assets, dru
10、gs, sanitary materials, reagents, procurement) not to participate in the financial department heads, resulting in the internal control system is only on paper, hanging on the wall, a mere formality, can not play desired. Finance departments do not participate in major economic contracts signed, and
11、no project budget, signed by House leadership can only be based on blind payment, the consequences are: infrastructure projects, the amount of prepaid pay for projects to 90% of all project funds - 95%, construction progress of the projects the Contractor shall not open a formal invoice receipt to e
12、vade taxes, the budget of the project is not active, leading to “in progress” account piled up, not timely delivery of fixed assets; a large number of non-Department of Pharmacy Room were filled to form a second pharmacy, some departments such as CT, nuclear medicine, surgery, anesthesiology, for th
13、e convenience of patients, the examination must be used in patients with drug recipients directly from the pharmacy, and drug costs to patients hospitalized project in mind fees, these departments have become the second hospital pharmacy, the backlog of drugs, waste of drugs, the phenomenon of loss
14、of common drugs, drug costs have occurred repeatedly carried forward, medicine does not match the general ledger and subsidiary ledgers, account does not deserve, the hospital internal control failure, accounting information provided by the loss of scientific authenticity. (C) of the internal audit
15、department and poor protection Hospital internal audit department in the evaluation of the effectiveness of internal controls and recommend improvements play a key role. However, most of the internal audit department of the hospital only to set the appropriate agencies, with one or two auditors do n
16、ot have relative independence, the hospital leadership do not give it the appropriate authority, let alone track down exceptions to full audit supervision, evaluation, protective role. (D) of the hospital property or material control weakness Property within the hospital supplies control is an impor
17、tant component of control, the hospital must develop a practical system of internal controls to ensure its security and integrity, to prevent loss of assets. Some hospitals blindness in buying property or material, but based on an application to the procurement department , rather than have a profes
18、sional purchasing organization group to investigate the feasibility of the market, calculate ROI, quick ratio, current ratio and other indicators, feasibility studies, go to purchasing decisions, purchase time, purchase quantity, resulting in repeat purchase of the assets and some assets of the wast
19、e. coupled with the hospital accounting system itself is not rigor, the same kind of equipment, the amount is less than 800 yuan, a single purchase is consumables, the purchase is a large number of large fixed assets, fixed assets management to bring unnecessary trouble. Second, improve the internal
20、 control system measures the hospital (A) update the management of hospital leadership, strengthen internal control system The hospitals senior management should be adapted to the requirements of health reform policy, change the old “heavy medical, light management” concept, new knowledge, strengthe
21、n the study of the theory of the accounting profession, to seriously study <”Accounting Law”>, Ministry of Finance issued The <<Internal Accounting Control Standards - Basic Standards> “and” <Internal Accounting Control Standards - Monetary Funds>> and other relevant rules an
22、d regulations, develop a set of jointly implemented by the hospital all levels (from the head of the hospital, to the person in charge of hospital departments until every hospital employee), shared responsibility, mutual supervision and mutual constraints, linked to each other control methods, measu
23、res and procedures to identify the common risk, manage risk, improve operational efficiency, win-win social and economic benefits for the hospital. Links the free paper download (b) of the importance of internal control in the hospital finance departments role and improve the hospital system of inte
24、rnal accounting control Hospital management is the responsibility of the hospital main internal control system, the financial sector is the actual implementation of the internal control system and perpetrators, hospital managers to give a certain degree of responsibility the financial sector, with c
25、orresponding high-quality accounting personnel, the hospital finance department with the changes in the external environment, management demands and needs, the preparation of hospital financial revenue and expenditure plans, unified accounting, unified management, scientific and rational organizatio
26、n of income, of expenditures, the hospitals health resources can be effective and rational allocation of assets is not be lost, costs will be effectively controlled. 1. Create jobs and job responsibility system division. Position the division of labor is based on the sector economic characteristics
27、of the business process is divided into a number of specific jobs, jobs fraud on the easy way shall be rotated in order to achieve mutual restraint, the purpose of risk prevention. Personal responsibility Each position is a clear scope of work of staff, responsibilities and authority, to achieve oth
28、er posts, will people be responsible, so that they assume their responsibilities, division of labor, mutual supervision. This is the basis for the implementation of internal control system . in accordance with the requirements of separation of incompatible duties, reasonable arrangements to work, to
29、 important positions such as: authorized to approve and business managers, business managers and accounting records, accounting records and property storage, business managers and audit checks, authority to authorize the and supervision and inspection, procurement and custody, bank checks signed wit
30、h India, should be strictly separated, mutual supervision and mutual checks to avoid fraud. 2. Budgetary control. The hospital budget to strengthen the budget preparation and execution of inspection process. Preparation of the budget revenue and expenditure should follow the principle of unified man
31、agement, overall planning, and actively and steadily principle, according to financial management principles. Reasonable and legal organization of income, scientific and reasonable arrangements for expenditure on a regular basis Feedback budget implementation, for failure to complete the budget shou
32、ld analyze the causes and propose improvement measures to ensure strict implementation of the budget. 3. Computerized accounting control. In the network the information age, to prevent computer crime has become imperative. The complexity of computer technology and its hidden nature of crime and harm
33、 to the prevention of its more difficult than the manual system. Therefore, operating system to set up a data protection feature, the administrator should set the system data, system maintenance, operator, audit, bookkeeping, accounting, records management and other positions, the positions accordin
34、g to the principle of separation of incompatible duties between authorization and encryption to control, an unauthorized person shall not operating system software, the error of its operations are not free to change, if necessary, reversed or approved by authorized personnel before being corrected.
35、4. Cost control system. Strengthening hospital cost control is an important economic benefits to improve the hospital through. In the hospital accounting, cost is defined as the hospital will carry out medical services and other activities occurred during the various financial cost and loss, and as
36、expenses, the cost of the cost of the object is after the deduction of expenses during a sub-items, collectively referred to as cost. department is the core of the hospital cost control, cost control, budgeting based on targets to departments as a unit, its certain costs incurred during the period t
37、o be classified, aggregated and matched with the same period the income ratio, cost ratio by income, net asset growth, the balance growth, yuan assets, revenue departments and other indicators of performance evaluation, Award gifted Correctional bad, analyze differences, and propose new possibilitie
38、s for the difference in cost-saving programs, predict the future. (C) to play an early warning function of the internal audit department The internal audit department is an important part of internal control, has a certain independence. Its purpose is to maintain financial law, regulate the financia
39、l behavior, to reduce losses and waste, improve economic efficiency. Hospital administrators should give it some power, with internal audit professionals at the same time actively absorb the economic, accounting, legal and other related professionals to audit or composite team of personnel to promot
40、e the hospital to improve the quality of internal audit staff. conditional units may be represented by internal audit staff to social audit firm study, improve professional practice, for the effective implementation of internal audit services to provide protection. internal audit department of the f
41、inancial sector, preparation room, equipment, Pharmacy, General Services, supplies Branch, Infrastructure Division, canteens and other sectors of economic activities of daily supervision, inspection, evaluation, and timely identify risk, manage risk, the future existence of the hospital to guard aga
42、inst market risks, and put forward measures for improving early warning function of internal audit to play. (D) strengthen the property of Material Control Property or material control is an important part of the hospital of internal control, internal control is the weakest link. Hospital assets are
43、 to include: fixed assets, consumables, sanitary materials, other materials, medicines and so on. Hospital assets are to be implemented, “Fixed governance, plans to purchase, reasonable reserves, focal point responsible for the “principle. 1. Fixed Assets Control. For the purchase of fixed assets, b
44、idding form must be strictly enforced in order to improve procurement efficiency, plugging loopholes in management, reduce costs and expenses, reduce losses and waste of. The hospital should be in accordance with the requisition, approval, procurement, inspection, payment procedures and other rules
45、of the procurement operations of the ultra-budget or extra-purchase items to be discussed by the Faculty, the relevant leaders approve the procurement. on the basis of fixed assets related to retirement have established procedures for approval, asset use sector apply to the Executive Yuan of financi
46、al sector; a breakdown of the financial part of the check and valid certificate on, analyzed, and disposal advice; by the professional and technical department of the assets of the security, availability, wear and tear and other aspects of technology evaluation, according to survey results reported
47、School leadership for approval; then reported to health authorities, health authorities approval, the financial sector can apply for retirement reported. any hospital will be allowed to deal with the state-owned assets. 2. Drugs, sanitary materials, consumables control. On the commonly used drugs, s
48、anitary materials, consumable purchase orders for procurement or contract can be ordered by way of; of bulk drugs, medical supplies must be bidding way; on small items can be purchased directly sporadic manner, but should be based on market conditions to develop the highest purchase price. on the pu
49、rchase quantity, purchase time, strictly control the amount of deposit libraries, to prevent Yaku, affecting cash flow. on the procurement of medicines, health materials, low quality goods to strict control by the hospital discipline inspection, auditing, financial, material composition of inspection teams use the department, through clinical, medical technology, functions, logistics and other feedback using the department decided
